TMI Blog2018 (12) TMI 932X X X X Extracts X X X X X X X X Extracts X X X X ..... have now been enclosed in the paper book submitted by the appellant which contains all the relevant details. The service tax amount has been indicated in pen in these four debit notes but that should not be a limitation for availing of CENVAT credit and there is no requirement in the CCR 2004 that all the details of the invoice should be printed on a computer. There is no allegation in the show cause notice that service tax has not been paid by the service provider - credit allowed. Credit allowed - appeal allowed - decided in favor of appellant. - APPEAL No. E/30666/2018 - A/31562/2018 - Dated:- 14-12-2018 - Mr. P. VENKATA SUBBA RAO, MEMBER (TECHNICAL) Smt. Sweta Girdar, Advocate for the Appellant. Shri Guna Ranjan, Superi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal. Hence this appeal. 3. Ld. Counsel for the appellant submits that although Rule 9(1) of CCR 2004 does not indicate debit notes as one of the eligible documents for claiming CEVAT credit, the debit notes in question had all the details indicated under Rule 9(2) of CCR 2004, except that the amount of service tax is indicated in pen and was not printed in the debit notes. He produces copies of the debit notes in question. He further submits that in the case of Bharati Hexacom Limited [2018(12) GSTL 123 (Raj.)], the Hon ble High Court of Rajasthan held that CENVAT credit can be allowed on the basis of debit notes and upheld the order of the Tribunal in this regard. He further relies on the order of the Tribunal in the case of Dhananjay I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the sake of assumption but not admitting that allowing of credit may be examined on the strength of the details contained in the document, as could be seen from the appeal record, the fact is that the appellant instead of furnishing copies of the four Debit Notes for examination, had only furnished a photocopy of the communication dated 02.02.2015 along with a statement of rental details which is quite inadmissible . Thus holding, the first appellate authority upheld the confirmation of demands along with interest and imposition of penalty. It is true that Rule 9(1) of CCR 2004 does not specifically indicate debit notes as one of the documents on the strength of which CENVAT Credit can be availed. However, the Hon ble High Court of Raj ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
