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TMI Blog2025 (4) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... m August 2014 to June 2017. During this period, the Appellant availed CENVAT Credit amounting to Rs.1,32,40,402/- on the basis of railway receipts issued by the Indian Railways. 3.1. An amendment was brought in Rule 9 of the CENVAT Credit Rules, 2004 with effect from 27th August, 2014 whereby Rule 9(1)(fa) has been introduced, which prescribes that a Service Tax Certificate for Transportation of Goods by Rail (STTG Certificate) issued by the Indian Railways, along with photocopies mentioned in the STTG Certificate, is an eligible document for availing CENVAT Credit. 4. On the basis of an audit objection conducted on the records of the Appellant, it was alleged that the Appellant was not having STTG Certificate in respect of the CENVAT Credit availed for transportation of goods by Indian Railways during the period August 2014 to June 2017. Accordingly, a Show Cause Notice was issued proposing to deny CENVAT Credit amounting to Rs.1,32,40,402/-. 5. The Ld. Counsel appearing on behalf of the Appellant submits that the Appellant had applied for STTG Certificate from the Indian Railways and in the meantime, they availed CENVAT Credit on the basis of railway receipts which contains al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m 27.08.2014, sub-rule (fa) has been inserted in Rule 9 (1) of the CENVAT Credit Rules, 2004. For the sake of ready reference, the said sub-rule is reproduced below: - "(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" 9.1. I find that this certificate is an additional document prescribed for allowing the CENVAT Credit. That does not mean that railway receipts, which contain all the necessary details required for availing the Credit, on the basis of which the Appellant had availed the credit, cannot be considered as a document for availing CENVAT Credit. I observe that even after the introduction of sub-rule (fa) in Rule 9 (1) of the CENVAT Credit Rules, 2004, railway receipts containing all the relevant factual details continue to be a relevant document for availment of credit. 9.2. I find that this view has been expressed by the Tribunal in the case of JSW Steel Ltd. v. Commissioner of C.G.S.T., Navi Mumbai [2022 (3) TMI 413 CESTAT Mumbai] (Final Order No. A/85199/2022 dated 14.03.2022 in Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of -] (I) inputs or capital goods from his factory or depot or from the premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer; (II) inputs or capital goods as such; (ii) an importer; (iii) an importer from his depot or from the premises of the consignment agent of the said importer if the said depot or the premises, as the case may be, is registered in terms of the provisions of Central Excise Rules, 2002; (iv) a first stage dealer or a second stage dealer, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, (assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be,) name and address of the factory or warehouse or premises of first or second stage dealers or (provider of output service), and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit.] [(3)**] (4) The CENVAT credit in respect of input or capital goods purchased from a first stage dealer or second stage dealer shall be allowed only if such first stage dealer or second stage dealer, as the case may be, has maintained records indicating the fact that the input or capital goods was supplied from the stock on which duty was paid by the producer of such input or capital goods and only an amount of such duty on pro rata basis has been indicated in the invoice issued by him: [Pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities below have accepted that the respondents are entitled to such Cenvat credit. The only point for consideration, in such circumstances is the type of document required to be produced to avail of such credit. The respondents have produced the TR-6 Challan which is emanated from the office of the appellants themselves to support their claim for such Cenvat credit, which material was accepted by the authorities below whilst passing the impugned order. 10. For the aforesaid reasons, the question of discarding the said Challan to avail of such Cenvat credit, as contended by the learned Counsel appearing for the appellant, cannot be accepted The Authorities below, as such, have rightly accepted the said Challan as proof of payment of Service Tax and, as such, no infirmity can be found in the orders passed by the Authorities below. in any event, the appellants are not entitled to rely upon Rule 9 to refuse the credit to the respondents, as Rule 9 is a procedural aspect which cannot deny the claim of the respondents to avail of such Cenvat credit which they are, otherwise, admittedly, entitled to. The substantial question of law is answered accordingly." 4.1 In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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