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Everest Industries Ltd. Versus Commissioner of Customs, C. Ex. & Service Tax, Coimbatore

2016 (7) TMI 1035 - CESTAT CHENNAI

Cenvat Credit - Input services - certain documents called "debit notes" issued by the service provider - Held that:- All the details of the service provided is recorded in the debit notes. Since the documents on the basis of which credit has been availed, specify and contain essential details which are required as per the proviso to Rule 9 (2) of Cenvat Credit Rules and there is no observation that service has not been received, there is no occasion to doubt about the eligibility of the document .....

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service credit. 2. M/s.Peirce & Leslie Agencies Ltd., the CHA had raised invoices for the input services rendered directly to the appellant and for some other services rendered by third party. Service charges and taxes were collected from the appellant by the said CHA through debit notes. During April 2008 to December 2008, the appellant had availed total credit of ₹ 5,64,314/-. 3. The only point of dispute in this case is as to whether the appellant is eligible to avail cenvat credit .....

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s of the debit notes subject to verification of the documents placed by the learned counsel". In the Denovo order being 'OIO' Sl.No.09/2014- C.Ex (JC-ADC0 dt. 20.11.2014 passed by the Additional Commissioner of Central Excise, Coimbatore, it has been confirmed that the verification of the documents was done and recorded in para 6.2.3 which is reproduced below :- "6.2.3 In this regard, the Deputy Commissioner, Coimbatore-III Division, Coimbatore who is the jurisdictional Deputy .....

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erest for the impugned import of goods, the steamer agents raised bill on Everest for collection of 'Terminal Handling Charges, Delivery Order fee, Container Cleaning Charges" etc. These charges along with service tax were paid by Peirce Leslie on behalf of Everest. Subsequently, the service provider Peirce Leslie, have raised debit notes on Everest for reimbursement of the amounts paid. * In the Debit notes, the Custom House Agent adds some additional amounts over and above the amounts .....

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tion of debit notes with relevant steamer agent's invoice, it is seen that the CHA collects more amounts from the Everest than the amount they have paid to the steamer agent. * The jurisdictional Deputy Commissioner, has also reported that Peirce Leslie have not paid the entire service tax into the government account. The service tax on the excess amount collected from the exporter was only paid by the CHA into the credit of government account. * In this regard, the copies of the Peirce Lesl .....

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and recovery of service tax availed on behalf of the appellant from the third parties. The CHA had provided Custom House Agent service to the appellant and have raised invoices for collection of their service charges which includes service tax. It has also been verified and confirmed that all the impugned debit notes contain the service tax registration number of the respective service providers. All the details of the service provided is recorded in the debit notes. Since the documents on the b .....

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er. I also find that the Tribunal in the following cases has held that credit cannot be denied to the buyer for non-payment of duty/service tax by the manufacturer/service provider :- (i) Ultratech Cement Ltd. Vs CCE Jaipur-11 2015 (320) ELT 492 (Tri.-Del.) (ii) Memories Photography Studio Vs CCE & ST 2015 (39) STR 331 (Tri.-Ahmd.) The relevant paragraph of the Tribunal's Ahmedabad Bench decision in the case of Memories Photography Studio Vs CCE & ST (supra) is reproduced as under :- .....

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