TMI Blog2020 (3) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... r denial of the Cenvat Credit in the above decision of the Tribunal and in the present case is absolutely identical. Appeal allowed - decided in favor of appellant. - Excise Appeal No. 11070 of 2015 - FINAL ORDER NO. A/10872/ 2020 - Dated:- 20-3-2020 - HON BLE MR. RAMESH NAIR, MEMBER ( JUDICIAL ) And HON BLE MR. RAJU, MEMBER ( TECHNICAL ) Shri S. Suriyanaranan, Advocate for the Appellant Shri Sanjiv Kinker, Superintendent ( Authorised Representative ) for the Respondent ORDER RAMESH NAIR The short issue involved in the present case is that whether the denial of Cenvat Credit by the Adjudicating Authority for the reason that invoices of input service bear handwritten serial number is correct or otherwise. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... better appreciation of the provision, we reproduce the said relevant Rules:- Rule 4A(1) of the Service Tax Rules, 1994 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan.- (1) Every person providing table service shall issue, not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of such taxable service provided or to be provided and such invoice, bill or as the case may be, challan shall be serially numbered and shall contain the following, namely (i) The nam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Tariff Act may remove the said goods under a proforma invoice signed by him or his authorised agent. The provisions of subrules (2) to (5) shall apply to the proforma invoice except that the said invoice shall not contain the details of the duty payable. The manufacturer shall, within five working days from the issuance of the proforma invoice prepare the invoice in terms of this rule after making adjustments in respect of the goods rejected and returned by the buyer. The proforma invoice and the invoice issued in terms of this sub-rule shall have cross reference to each other by way of their serial numbers: ] Provided further that the said period of five working days, as referred to in the first proviso, may be extended upto a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icity of the invoices due to the said discrepancies the department is free to carry out the verification of invoices at the service providers end to ensure that with reference to the invoices on which credit was availed, proper service tax was paid. We also observed that at the time of audit whereby the same objection was raised a report was sought from the service providers end and it was found that the service tax was paid. We also observed that the appellant in their reply dated 20.06.2011 submitted regarding the verification of invoices with reference to audit objection and the same was recorded by the adjudicating authority in the impugned order which is reproduced below:- (v) That, their above unit was first audited by the Aud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Valsad. Thereafter, Range Superintendent of Central Excise, Valsad verified all hand written serial numbered invoices of service provider with TR-6 /GAR-7 challans of the service provider through which service tax was paid by service provider and submitter his detailed report to the Deputy Commissioner of Central Excise, Division- Valsad. Thereafter, Deputy Commisioner of Central Excise, Division- Valsad submitted his detailed report to the Deputy Commissioner of Central Excise, Customs Service Tax (Audit), Daman Commissionerate vide their letter dated 10.03.2011 about the para taken in audit report. Thereafter, being satisified by the report of the Deputy Commissioner of Central Excise, Division- Valsad, the Deputy Commissioner of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oices, the service providers have paid the service tax. 7. We, therefore, set aside the impugned order and allow the appeal by way of remand to the adjudicating authority for passing a fresh order taking into account our above observation. The reason for denial of the Cenvat Credit in the above decision of the Tribunal and in the present case is absolutely identical. Since the issue in the appellant s own case has already been decided vide order dated 07/02/2020, there is nothing more to discuss on the issue in hand. Accordingly, following the decision of this bench in above cited order dated 07/02/2020, the impugned order is set aside and appeal is allowed. ( Pronounced in the open court on 20.03.2020 ) - - TaxTMI - TM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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