TMI Blog2016 (2) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- the onus vests on the claimant of credit to evidence the receipt of such services at such premises as are pertinent to the taxable services being rendered. Goods permit a certain ease of ascertainability by the tax officer; services are not easily amenable to such authentication and mere evidence of amalgamation of an entity with appellant will not suffice for the purpose of Rule 9(2) of CENVAT Credit Rules, 2004 without evincing place of receipt of input service as the place pertinent to supply of output service. The claim of the appellant fails rendering the order of the original authority unassailable on this count. Taxability of charges on roaming facility availed by customers of overseas service provider while in Indi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e state of Haryana and credit of ₹ 3,496/- availed in excess of entitlement, interest thereon and also imposed penalties under section 78 of Finance Act, 1994. 2. In relation to tax on the value of SIM cards, the appellant had submitted before the original authority and cited as ground of appeal the decision of the Hon ble Supreme Court in Bharat Sanchar Nigam Ltd v Union of India [2006(2) STR 161 (SC)] while asserting that the discharge of VAT/sales tax on the value of the SIM card renders it outside the pale of taxability under a Central Act. It may be noted at the outset that, as conceded by Learned Counsel for appellant, the Hon ble Supreme Court has since settled the issue in Idea Mobile Communications Ltd v Commissioner o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If the article is not susceptible to tax under the Sales Tax Act, the amount of tax paid by the assessee could be refunded as the case may be or, the assessee has to follow the law as may be applicable. But we cannot accept a position in law that even if tax is wrongly remitted that would absolve the parties from paying the service tax if the same is otherwise found payable and a liability accrues on the assessee. The charges paid by the subscribers for procuring a SIM Card are generally processing charges for activating the cellular phone and consequently the same would necessarily be included in the value of the SIM Card. 19. There cannot be any dispute to the aforesaid position as the appellant itself subsequently has been paying ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to invoices that do not pertain to the appellant. He has relied upon Rule 4A of Service Tax Rules, 1994 which is required to be complied with as per Rule 9(2) of CENVAT Credit Rules, 2004, and lays down the contents that documents should contain. The adjudicating authority, on scrutiny of sample invoices, has concluded that a majority of them relate to M/s Bharati Cellular Services Ltd. It is the contention of the appellant that the wrong address was printed by a clerical error and has since been clarified by the five service providers. It was also submitted that the names detailed in the invoices are the names of the erstwhile entities that were merged with that of the appellant. Certificate of Amalgamation of the transferor, M/s Bharati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll not suffice for the purpose of Rule 9(2) of CENVAT Credit Rules, 2004 without evincing place of receipt of input service as the place pertinent to supply of output service. The claim of the appellant fails rendering the order of the original authority unassailable on this count. 5. The benefit of non-taxability of charges on roaming facility availed by customers of overseas service provider while in India is, according to the impugned order, restricted to a telegraph authority which the appellant apparently is not. Notification no 36/2007-ST dated 15th June 2007 under section 11C of Central Excise Act, 1944 provides that tax on charges received for service provided by a telegraph authority to an international in-bound roaming subscrib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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