2012 (9) TMI 74

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....Soni, DR, for the Respondent. [Order]. -  The Appellants are manufacturers of sugar and molasses. They received the service of Goods Transport Agency for transportation of their raw materials into their factory. They claimed that they paid Service Tax on such services as a receiver of services and they took credit on such tax. A Show Cause notice was issued to the appellant alleging tha....

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....have been deposited in Government's account. Since documents on which credits were taken are not documents specified in Rule 9 of the Cenvat Credit Rules and since there is no proof of deposit of the said amount, credit cannot be allowed. 4. Considered arguments on both sides. The matter before the Tribunal involves two issues namely : (1)     What are the documents ....

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....ich has been under dispute as seen from Show Cause Notice onwards. The fact remains that Rule 9 of the Cenvat Credit Rules does not specify any document based on which the person who is paying Service Tax from PLA account or Cenvat Credit Account as a receiver of service can take credit. If such payment is paid under a challan obviously it can be taken but if it is paid through PLA by a debit entr....

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....decided in the affirmative by Punjab & Haryana High Court in the case of Nahar Spinning Mills v. C.C.E. - 2010-TIOL-868-HC-P&H-S.T. = 2012 (25) S.T.R. 129 (P & H). The next question that arises is whether the payment made through Cenvat credit account is on a different footing as compared to a debit in a PLA register. There is no reason to make such distinction because payment through PLA and Cenv....