TaxTMI 
TaxTMI 
2012 (7) TMI 741
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....: Mathew John: Two appeals are being decided in this proceeding. These arise from the different impugned orders but involve the same issue and for that reason both the appeals are being decided by this order. 2. The appellants are manufacturers of excisable goods. During the period January 2005 to January 2008 they availed benefit of Cenvat Credit Scheme in respect of inputs services viz. Go....
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....s) the appellant did not produce the relevant documents to show that service tax was paid by the transporter. 4. The counsel for the appellant now submits few sample copies of invoices raised by three different transporting companies showing payment of service tax amount. The counsel relies on Rule 9(1)(f) of Cenvat Credit Rules 2004 which states that an invoice, a bill or challan issued by a p....
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.... opportunity to cause verification as to the circumstances under which the transporter paid the tax, whether such service tax claimed to be paid were deposited in Government account. Further it cannot be clearly established that the invoices raised and the service tax amounts relating to services rendered to the appellant is paid. He also raised his doubt that since transporter was not required to....
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....al decision in the matter, it is necessary to verify the facts that in respect of the credits claimed by the appellant there are invoices showing that service tax has been paid by the transporter. A verification at the place, where the said transporter is registered as a service provider and where he is filing service tax returns may be necessary. Therefore I find it proper to remit this matter fo....