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TMI Blog2022 (8) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... onfirmed along with interest and imposition of penalty. 2. The brief facts of the case are that during audit of the records of the Appellant, it was contented by the Department that debit notes are not valid documents for availment of Cenvat credit of Service Tax and thus had disallowed the same to the extent of Rs.20.89,464/- availed by the Appellant on debit notes issued by Visa Infrastructure Ltd. for 'business support' and 'management consultancy services'. Also a demand of Rs.23,622/- was made under import of services under Reverse Charge Mechanism, which was paid by the Appellant along with interest of Rs.12,670/- before issuance of the Show cause notice on 12.03.2015 and 23.04.2015. 3. A Show Cause Notice (SCN) dated 09.10.2015 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aler, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of excise duties or additional duty leviable under section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by a provider of input service on or after the 10th day of September, 2004; or [(fa) a Service Tax Certificate for Transportation of goods by Rail (herein after referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certificate; or] (g) an invoice, bill or challan issued by an input service distributor under Rule 4A of the Service Tax Rules, 1994 : [Provided that the credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) shall not be allowed if the invoice or the supplementary invoice, as the case may be, bears an indication to the effect that no credit of the said additional duty sh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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