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TMI Blog2019 (4) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... uments. A Show Cause Notice was issued proposing to recover the wrongly availed Credit for the period from July 2010 to September 2010 and for demanding interest as well as for imposing penalties. After due process of law, the Original Authority confirmed the demand, interest and imposed equal penalty. In appeal, the Commissioner (Appeals) upheld the same. Hence, this appeal. 3. On behalf of the appellant, Ld. Advocate Ms. D. Naveena submitted that the Credit has been denied by the Department on four grounds : (i) The appellant has availed Credit on Advance Transfer Debit (ATD) memos which are in the nature of inter-office memos and are not admissible documents for availing Credit; (ii) The invoices which were furnished for supporting th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ffice memos for arranging payment and availment of Credit. These ATD memos are backed by the invoices raised by the service provider, which contain all the necessary particulars. Therefore, the said ATD memos, which are supported by the invoices of the service provider, ought to be accepted as documents for availing the Credit. 3.4 With regard to the allegation that the cellular towers are constructed and used by M/s. BSNL, Trichy, it is submitted that these towers are commissioned for construction by the appellant's office. The service tax was also paid by the appellant. Such towers are Wireless Local Loop (WLL) Towers, which provide interconnectivity between mobile and landline. Without these towers, telephone users in Salem will not be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecipient is eligible to avail Credit on the said documents. 6.2 Proviso to Rule 9 of the CENVAT Credit Rules, 2004 states that the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise can verify the accounts of the assessee and satisfy as to whether the Credit is eligible. This only means that the Credit cannot be denied on procedural errors. It is the duty of the Department to check up whether the appellants have availed services and have paid service tax on such services. On these grounds, the Credit ought to be eligible to the appellant. 7. The second contention is that the towers are constructed in Salem and that the Trichy unit is taking the benefit of these towers for providing output service. The De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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