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TMI Blog2018 (11) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... availed Cenvat credit of service tax paid on railway freights on the basis of photocopies of railway receipt and a certificate of payment of service tax issued by the railway authorities. The department has entertained a view that the documents on the strength of which the appellants have availed Cenvat credit of service tax paid by them on the statement of the freight for transportation of various inputs is not a valid duty paying document as provided under Rule 9 of Cenvat Credit Rules, 2004. With regard to appeal No. E/51809 of 2018 it is to mention that it is the second round of the litigation which has come up for hearing before this Tribunal, wherein this Tribunal has already passed denovo adjudication order vide its final order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s as submitted by the appellant are to be examined in terms of provisions of Rule 9 and more specifically Rule 9 (2) read with proviso thereto. In case, all the essential details required for availing credit, as per the said rule are available in the documents submitted by the appellant, there can be no reason for denial of credit on any other minor procedural lapse, if any. Discretion provided in the proviso to Rule 9 (2) has also to be examined. 5. In view of the discussion and analysis, we find that the impugned order cannot be sustained and accordingly, the same is set aside. The original authority should examine the claim of the appellant for the credit on the said input services based on the documents submitted by the appellant and a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit." 3. It can be seen from the above proviso to sub-Rule (2) of Rule 9 that if a particular document contains all the particulars of payment of the duty such as description of the goods, taxable service, assessable value of taxable service, registration number and amount of service tax paid or payable that becomes a valid document for av ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... railway receipts mentioned in the STGG certificate ; or" 5. We have heard both the sides and perused the appeal records. 6. It can be seen that the legislative also has recognised the validity of the certificates which are being issued by the Railway Authorities certifying the payment of service tax by the appellants. Thus, we find that there has been no contravention of Rule 9 of Cenvat Credit Rules and the appellants have rightly availed the Cenvat credit of the service tax paid by them on the freight amount paid to the Railway Authorities. We also hold that substantial benefit cannot be denied to the appellant only because certain procedural requirements as prescribed by the rules have not been followed in toto. We feel that all the pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l.), the Tribunal examined similar set of facts and held that credit cannot be denied if the inputs have been received by a manufacturer under the invoices of the service providers issued in the name of head office, the head office had taken Cenvat credit and thereafter passed on the same to its manufacturing units, only on the ground that the said credits were passed on by letters and not by the document bearing the name "invoices" or "challans". The only requirement is that the documents or letters issued by the head office should contain all the details which are required to be mentioned in the invoices/challans issued by the input service distributor. In the present case, we find there is no dispute regarding the eligibility of various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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