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2016 (11) TMI 928 - CESTAT HYDERABAD

2016 (11) TMI 928 - CESTAT HYDERABAD - TMI - CENVAT credit - GTA service - commissioning and installation service - repair and maintenance service - improper documents - Held that: - From the report, it can be safely concluded that the appellant has properly accounted the credit availed by them. The defect if any is only with regard to the particulars which are required to be included in the invoice. In para 12, the first appellate authority opines that appellant had not paid the service tax the .....

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nt has suppressed facts with intent to evade payment of duty, the records before me including the report filed by Department does not reveal any fact of suppression on the part of the appellants. Further it has also to be stated that the appellants have been filing their ST3 returns regularly. Department has failed to adduce any evidence to establish suppression of facts with intent to evade payment of duty. Taking these facts into consideration, I am of the view that the demand raised invoking .....

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aid on input/input services utilized in the manufacture of finished goods. The appellants are registered under the Service Tax Department as receivers of goods transport agency and also for rendering commissioning and installation and repair and maintenance service. During the period 2006-07, the appellants availed service tax credit of ₹ 99,717/-. On verification of records, it was noticed that appellant has availed credit on certain invoices, which according to the Department are imprope .....

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te authority has recorded a finding that the subject services are used by the appellants to promote their overall business and therefore are eligible as input service, subject to their eligibility, othenwise. After rendering a finding that the services of commissioning and installation, repair and maintenance services are eligible input service, the credit of service tax paid on these services has been denied by the Commissioner(Appeals) on the ground that the subject invoices are not in order. .....

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29/07/2016 and thereafter the case has come up for hearing today. The Department furnished a report stating as under:- 1. The above Invoice does not contain the details as envisaged in Clause (i) of sub-rule(2) of Rule 4A of the Service Tax Rules, 1994. The said rule mandate that an invoice issued by the ISD Registrant shall contain the name, address and registration number of the person providing the input service and the serial number and date of invoice, bill or as the case may be, challan is .....

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s service on the machines (Finished Goods), cleared by the appellants. Therefore it is not covered under the definition of input service and hence the same is disallowed. 5. From the report, it can be safely concluded that the appellant has properly accounted the credit availed by them. The defect if any is only with regard to the particulars which are required to be included in the invoice. In para 12, the first appellate authority opines that appellant had not paid the service tax themselves a .....

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