TMI Blog2016 (2) TMI 444X X X X Extracts X X X X X X X X Extracts X X X X ..... e documents and other facts in so far as lose of original invoices due to flood. - matter remanded back - Decided partly in favor of assessee. - Appeal No. : ST/10063-10064/2013 - Order No. A/11819-11820/2015 - Dated:- 10-12-2015 - MR. P.K. DAS, MEMBER (JUDICIAL) AND MR. P.M. SALEEM, MEMBER (TECHNICAL) For the Petitioner : Shri Anand Mishra, Advocate For the Respondent : Shri Sameer Chikara, Authorised Representative ORDER Per : Mr.P.K. Das, Common issue is involved in these appeals and therefore, both are taken-up together for deposal. 2. After hearing both sides and on perusal of the record, we find that the appellants were engaged in providing the service under the category of Cable Operators Service , Bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o ₹ 30,31,575/- on grounds of cenvat credit taken on documents lost in flood on 6.8.2006. In view of provisions laid down under Rules 9(2) of cenvat credit Rules, 2004 as amended. Accordingly, the documents namely, bank statements, list of Input Service Providers, Debtors ledger, statements showing total credit taken and utilized, intimation letter submitted to the service tax dept. For lost of records in flood were called for from the assessee and the same are verified. The said availability of cenvat credit was also discussed with the additional Commissioner (S.Tax) and following conclusions in the said matter are arrived. Even though the conditions prescribed under Rule 9(2) of cenvat credit Rules, 2004 are incorpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er to Deputy Commissioner of Central Excise or the Asstt. Commissioner of Central Excise, as the case may, to allow the credit in certain circumstance. For the proper appreciation of the case, proviso to Rule 9(2) of the Rule 2004 is reproduced below: 2) No CENVAT credit under sub-rule(1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document: Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service tax Registration number of the person issuing the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dit in respect of the other assessee. Hence, there is no justification to deny the credit on input service. However, it is required to examine the documents and therefore the matter is sent back to the Adjudicating Authority to decide afresh after considering the documents and other facts in so far as lose of original invoices due to flood. 7 . In view of the above discussion, we set aside the impugned order. Both the matters are remanded to the adjudicating authority to decide afresh in accordance with law. Needless to say that the Adjudicating Authority shall give proper opportunity of hearing before passing order. Both the appeals are allowed by way of remand. (Dictated and pronounced in the Court) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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