TMI Blog2017 (6) TMI 274X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeal allowed - decided in favor of petitioner. - ST/41977/2016 - 40629-2017 - Dated:- 11-4-2017 - Shri Madhu Mohan Damodhar, Member Technical Shri V.P. Prabhu, DCM - Taxation of the Co. for the appellants Shri R. Subramaniyan, AC (AR) for the Respondent. ORDER The brief facts of the case are that Show cause notice dated 15.07.2013 was issued to the appellant herein proposing disallowance of service tax credit taken/utilized on debit notes during 2011-12 involving an amount of ₹ 71,192/- along with interest thereon and imposition of penalty under Rule 15(1) of the Cenvat Credit Rules, 2004. In adjudication, the original authority vide Order-in-Original dated 16.12.2013 has confirmed the proposals made in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in his findings, observed that the issue to be decided in this case is, whether Debit Note is a valid document for availing cenvat credit as per Rule 9 of Cenvat Credit Rules, 2004 . However, it is seen that while the original authority has reproduced the provisions of Rule 4A of Service Tax Rules, 1994, in para-9 of his order, there is no discussion whatsoever anywhere else on the issue of eligibility or otherwise of debit notes for availing cenvat credit. On the other hand, the original authority has gone into the description of the services enacted in such debit notes and has only found that the description of the services enacted in the debit notes and has held in para-9.4 that since debit notes do not carry proper classification of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or is definitely of no help to lowering the compliance cost. In the event, I am of the considered opinion that both the authorities have traversed beyond the SCN and as such and hence I have no hesitation in setting aside the impugned order and allowing the appeal. Setting aside these things, I am holding that the debit notes will be valid documents for the purpose of availment of cenvat credit. 7. If the LTU had felt that the description in the debit notes were also an additional reason for denying cenvat credit, they should have asked the appellant to show cause the reason on that charge also even on period of limitation. This is certainly not the case. Copy of this order may be sent to the Commissioner (LTU) for his perusal and necess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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