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2016 (11) TMI 859 - CESTAT NEW DELHI

2016 (11) TMI 859 - CESTAT NEW DELHI - TMI - CENVAT credit - non-registration of supplier at the time of issue of invoices - whether the availment of Cenvat credit by the appellant on the basis of supplementary invoices issued by the service provider, justified? - Held that: - Cenvat credits stand allowed by the Tribunal in the case laws cited by the appellant under identical circumstances. In the case of Secure Meters Ltd. Vs. CCE [2010 (1) TMI 284 - CESTAT, NEW DELHI] which is on identical fac .....

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2957-2958/2010-EX (SM) - Final Order No. 53877-53878/2016 - Dated:- 26-9-2016 - Mr. V. Padmanabhan, Member (Technical) Ms. Sukriti Das, Advocate for the appellant Shri M.R. Sharma, A.R. for the respondent ORDER Per V. Padmanabhan The two appeals deal with identical facts for the same assessee for different periods and hence are decided in this order. 2. The appellant is engaged in the manufacture of cement falling under Chapter 25 of the Central Excise Tariff Act. They availed Cenvat credit of i .....

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he service provider was not registered for payment of service tax. Subsequently, they registered themselves for the payment of service tax and issued supplementary invoices only for the service tax element. These service tax amounts were paid by the appellant to the service provider and subsequently availed Cenvat credit of the same. 3. Revenue took objection to this by taking a view that the service provider was not registered for payment of service tax at the time of rendering the service and .....

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e subject matter of these two appeals, Show Cause Notices were issued and were adjudicated under separate orders in which the Cenvat credit amounts were disallowed and demanded. When the issue was challenged before the Commissioner (Appeals), through separate orders both dated 3rd June 2010, he upheld the orders of the original authority and disallowed the Cenvat credits to the extent of ₹ 11,24,127/- and ₹ 7,04,314/- with equal amount of penalty and payment of interest. Both the ord .....

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been held by various judicial pronouncements. Further, since there is no record of any proceedings initiated by the Revenue against service provider in which there are allegations of suppression against them, there is no ground to deny the Cenvat credit availed availed on the basis of the supplementary invoices. They have also cited the following case laws in their support: (a) Secure Meters Ltd. Vs. CCE 2010 (18) STR 490 (Tri.-Del.). (b) Delphi Automotive Systems Pvt. Ltd. Vs. CCE 2013-TIOL-179 .....

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t of service tax. Such supplementary invoices have also been raised well after 14 days limit laid down by Rule 4A of Service Tax Rules, 1994. 6. It is not disputed that the service provider has raised the invoice for recovery of service tax. There is also no dispute that these service tax amounts which are relatable to the service rendered by service provider to the appellant. Based on such supplementary invoices the Cenvat credit has been availed by the appellant on cargo handling services whic .....

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ase of Secure Meters Ltd. (supra) which is on identical facts to the one in present appeals Tribunal has held as followed. 3. I have carefully considered the submissions from both the sides and perused the records. In this case, there is no dispute about the fact that the appellant had received certain taxable services from M/s. Mother Power House Pvt. Ltd. and Vision Tech. during the period from December, 2003 to December, 2004, while at that time, the service providers i.e. M/s. Mother Power H .....

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