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TMI Blog2019 (3) TMI 118X X X X Extracts X X X X X X X X Extracts X X X X ..... Residential Complexes, including Commercial/Industrial or Civil Structures and Works Contract Services. During the course of Audit, it was noticed that the appellant had taken CENVAT credit on the strength of invoices issued by service providers who are not registered with Department. Therefore, a SCN dated 29.06.2017 was issued demanding inadmissible CENVAT credit of Rs. 6,37,540/- along with interest and imposition of penalty. The Assistant Commissioner of Central Excise vide Order-in-Original dated 08.12.2017 confirmed the demand of CENVAT credit of Rs. 1,77,347/- along with interest and imposed penalty of Rs. 88,674/- under Rule 15 of CCR, 2004 read with Section 78 of the Finance Act, 1994. Aggrieved by the said order, the appellant fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ficate much after the date of application. Further, as per ST Rules, ST Returns should be filed on half early basis. In the present case, both the ST registrations are granted in December 2013 but the ST Return has been filed for the half year, October 2013 to March 2014 and the service provider had paid Service Tax on the invoices raised before the date of registration and hence credit should be allowed. For this submission, he relied upon the decision in the case of Commr. of ST, Chennai Vs. Verizon Date Services (I) (P) Ltd., 2015 (39) STR 522 (Tri. Chennai) wherein the Tribunal has held that by not getting registered a person does not cease to become a provider of taxable service if he is actually providing such service. Even if a servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the First Appellate Authority dismissed the appeal on the ground that supplementary invoices issued under Rule 9(bb) are not the proper document to avail the credit. The Order-in-Appeal is beyond the contention in the SCN as well as Order-in-Original and hence liable to be set aside. 5. On the other hand, the Ld. AR defended the impugned order. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the impugned order is contrary to the SCN as well as the Order-in-Original because in the Order-in-Original, the issue of Rule 9(bb) was set aside whereas the Commissioner (A) has relied upon Rule 9(bb) and denied the credit which is beyond the SCN. Further, the provision of supplementary in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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