2014 (12) TMI 827

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.... Respondent. ORDER This appeal is directed against OIA No. SRP/39/DMN/2013-14, dated 1-5-2013. 2. Heard both sides and perused the case records. 3. On perusal of the records, it transpires that the appellants had taken Cenvat credit of Service Tax paid on sales commission on the basis of debit notes. Show cause notice was issued directing them to show cause as to why such credits be ....

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....bill in terms of Rule 9 of CCR read with Rule 4A of the S T Rules, 1994 but there is also a need to ensure that the tax for which credit is availed are paid to the exchequer by the service provider. In the instant case, I find that the debit notes have been issued by the service provider viz. "Neha P. Jain". The said relevant debit notes contain the debit note Number, description of service as sal....

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....nal officer and allow the credit to the appellant. In case of any adverse report, the appellant shall not be eligible for the credit and shall also be liable to pay interest and equal penalty as well, as per law. Having decided the case on merit, I am not going into the contention of suppression of facts etc." 4. It can be seen from the above reproduced paragraph that the first appellate aut....