TaxTMI 
TaxTMI 
2016 (7) TMI 1035
X X X X Extracts X X X X
X X X X Extracts X X X X
....t services rendered directly to the appellant and for some other services rendered by third party. Service charges and taxes were collected from the appellant by the said CHA through debit notes. During April 2008 to December 2008, the appellant had availed total credit of Rs. 5,64,314/-. 3. The only point of dispute in this case is as to whether the appellant is eligible to avail cenvat credit of service tax paid in respect of input services received on the basis of certain documents called "debit notes" issued by the service provider. The department's objection is that debit note is not a valid document under Rule 9 of the CCR 2004 for availing cenvat credit. 4. After considering the rival submissions and on perusal of records, I fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nt of the amounts paid. * In the Debit notes, the Custom House Agent adds some additional amounts over and above the amounts charged by the steamer agent. The service tax was worked out on the revised increased amount i.e. the amounts added over and above the steamer agent charges, and shown in such debit notes. * Out of the total service tax amount shown in the debit notes, they deduct the service tax paid by the steamer agent as per the invoice issued by such steamer agent and pay the remaining service tax amount into the government account under category of Custom House Agent Service. * In other words, on verification of debit notes with relevant steamer agent's invoice, it is seen that the CHA collects more amounts from the Ev....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Rule 9 (2) of Cenvat Credit Rules and there is no observation that service has not been received, there is no occasion to doubt about the eligibility of the documents. 5. I find that the Board vide circular No.766/82/203-CX dt. 15-12-2003 has observed that no action should be taken against the buyer to reverse/recover the CENVAT credit for the non-payment of tax by the manufacturer. I also find that the Tribunal in the following cases has held that credit cannot be denied to the buyer for non-payment of duty/service tax by the manufacturer/service provider :- (i) Ultratech Cement Ltd. Vs CCE Jaipur-11 2015 (320) ELT 492 (Tri.-Del.) (ii) Memories Photography Studio Vs CCE & ST 2015 (39) STR 331 (Tri.-Ahmd.) The relevant paragraph of t....