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2016 (8) TMI 881 - CESTAT NEW DELHI

2016 (8) TMI 881 - CESTAT NEW DELHI - 2016 (44) S.T.R. 604 (Tri. - Del.) - Cenvat credit - availed input services credit without payment of value of input service and service tax on such service to the provider of services - violation of Sub Rule (7) of Rule 4 of Cenvat Credit Rules 2004 - Held that:- we have perused certain sample entries of verification made by original authority with reference to date of payment of value for service / service tax to the provider of services. It is very clear .....

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tipulated under Sub Rule (6) of Rule 9. Accordingly, we find that it is necessary to establish the payment of value as well as tax before availing the credit by supporting documentary evidence, as we have seen at least a few instances of availing credit before actual payment. The case has to go back to the original authority for verification of all entries to arrive at a proper decision about the eligibility of respondent for this credit. If the credits are availed prior to payment then necessar .....

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al by the Revenue is against the order dated 14.05.2008 of Commissioner (A) Delhi-I. The respondents are engaged in manufacture of footwear and shoes. They were availing Cenvat Credit on various input services like franchisee services, commercial agent services paid to different retail showrooms. The allegation against the respondent is that they have availed such input services credit without payment of value of input service and service tax on such service to the provider of services. The case .....

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t submitted by the Assistant Commissioner regarding respondent availing credit before the payment of service tax. It was also contested that the burden of proving the correctness of credit taken is on the assessee in terms of Sub Rule (6) of Rule 9. In the present case the verification report brought out instances of violation of Sub Rule (7) of Rule 4 to the effect that credit has been availed even before the payment of value of services and the tax payable on the said services. The department .....

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he tax payable on such service. The Commissioner (A) has examined the accounts submitted by them before arriving at his decision. 5. We have heard both the sides and examined the appeal records. 6. The legal position with reference to availing credit on input services is very clear in terms of Sub Rule (7) and Rule 4 of Cenvat Credit Rules 2004, the Cenvat Credit in respect of input services shall be allowed on or after the day which payment is made of the value of input service and the service .....

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