2014 (2) TMI 382

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....nd (b) an amount of Rs.56,49,735/- being the CENVAT credit denied for the subsequent period up to July 2011, the two demands having been confirmed against the appellant in adjudication of show-cause notices dated 7.2.2011 and dated 25.10.2011. Barring an amount of Rs.2,98,262/-, the entire amount of CENVAT credit stands denied on sales commission, which has been denied on merits as well as on the further ground that the credit was taken on invalid documents. The learned counsel for the appellant has contested the demand mainly on the ground that the credit of service tax paid on sales commission paid by the appellant to a group company Federal Mogul Goetz (India) Ltd. (FMGIL) under the relevant agreement for the services rendered by the sai....

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.... context, relied on the following orders of this Tribunal. (a) Imagination Technologies India P. Ltd. vs. Commissioner : 2011 (23) S.T.R. 661 (Tri.-Mumbai) (b) Eupec-welspun Coating India Ltd. vs. Commissioner: 2009 (235) E.L.T. 345 (Tri.-Ahmd.) (c) Lakshmi Automatic Loom Works vs. Commissioner: 2011 (274) E.L.T. 375 (Tri.-Chennai) 2.1 On the other hand, the learned Superintendent (AR) would refer to the mandatory provisions of Rule 9 of the CCR, 2004 and would argue that any document not conforming to such requirements will not be valid for the purpose of CENVAT credit. She submits that even the essential particulars stipulated under Rule 9 were not mentioned in the invoices and hence the CENVAT credit taken on the basis of suc....