2014 (12) TMI 913

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....ariwalla, AR and G.P. Thomas, AR, for the Respondent. ORDER These appeals have been filed by the appellant against two Orders-in-Appeal both dated 20-3-2013 under which the Order-in-Originals No. V/ST/AC/107Dem/10-11, dated 24-1-2011 and V/ST/AC/Dem/499/08-09, dated 20-12-2010 passed by Assistant Commissioner, Central Excise and Customs, Surat-I were upheld. The issue involved in both the st....

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....alia, appellant has argued that as per the provisions of Rule 4(7) of the Cenvat Credit Rules, 2004 credit can be taken on the basis of the document received by them on which service tax paid or payable is indicated. Appellant also submitted that as per C.B.E. & C. Circular No. 766/82/2003-CX., dated  15-12-2003 it has been clarified that reversal proceedings cannot be resorted to against the....

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....of the value of input service and the service tax paid or payable as is indicated in invoice, bill or, as the case may be, challan referred to in rule 9." 5. It is evident from the provisions contained in Rule 4(7) of the Cenvat Credit Rules that Cenvat credit in respect of input services has to be allowed for the service tax paid or payable as indicated in the invoice, bill or, challan re....

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....s not in dispute." From the above clarification also it is made amply clear that the recipient of the inputs/input services should not be asked to reverse the Cenvat credit availed in such cases so long as the bona fide nature of the consignee's transaction is not in dispute. In the case of the appellant there is no evidence that the transaction between the service provider and the service reci....