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TMI Blog2017 (3) TMI 612X X X X Extracts X X X X X X X X Extracts X X X X ..... d that during the period 2007-2008 to 2010-2011 they availed credit on input service on the strength of debit notes, letters, bills, vouchers and other documents issued by service providers on which details like Serial No. Registration No. of service provider were not mentioned. Department entertained a view that credit is not admissible on the above documents and a show cause notice was issued on 31.08.2012. After due process of lavvy the original authority confirmed the disallowance of credit and ordered recovery of an amount of Rs. 18,96,061/- being the credit availed on improper documents and also the interest thereon besides imposing equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. 3. On behalf of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the documents presented at the time of audit were improper and did not contain necessary details. The registration number of the service provider was not shown in the documents and therefore credit has been rightly denied. It is also argued by him that credit cannot be allowed on debit notes. 5. I have heard the submission made before me. At the outset, it is to be stated that the show cause notice has been issued invoking the extended period. The main ground alleged for disallowing the credit is that the documents did not contain necessary details. The amendment in Rule 4 (A) of Service Tax Rules, 1994 was brought forth making it mandatory to include the registration no. of the service provider in the invoices only with effect from 20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e service its utilization and payment for the service are clearly established from the records maintained by the party and produced before the adjudicating authority. Therefore, in deference to the judgment cited above, I am of the view that the appellant is eligible for the amount of service tax credit and consequent refund in respect thereof. 6. In the case of M/s Emmes Metals Pvt Ltd., (supra) relied by the Ld. Counsel for appellant the issue whether credit is admissible on debit note has been held in favour of the assessee. Following the above judgments, I hold that the appellant is eligible for credit. Further there is no evidence to establish that there is fraud, wilful mis-statement or suppression of facts with intent to evade payme ..... X X X X Extracts X X X X X X X X Extracts X X X X
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