2017 (3) TMI 706

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....d corporation, and service tax paid for such services-sales promotion, received by the appellant. 2.   The brief facts are that the appellant is a manufacturer of Medicines excisable product falling under CET Act. Pursuant to audit for the period July, 2009 to July, 2011, SCN dated 11th February, 2013 was issued, as it appeared to Revenue that appellant have availed Cenvat Credit of Rs. 3,00,760 on the strength of invoices which were addressed to the head office, instead of the factory. Thus, the invoices are not addressed to the specified premises or the factory premises. Secondly, it appeared that service tax paid by the appellant to 'M/s Himachal Pradesh State civil Supply Corporation', is not allowable amounting to Rs. 39,5....

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....e. So far, the second issue is concerned regarding service tax, collected on the Supply bills of the appellant, the learned counsel have taken me through the agreement of purchase between them and M/s HP State Civil Supply Corporation, wherein it is provided in Clause 18 that the Corporation shall release the payment to the supplier, on behalf of the indenting Officer, on receipt of verified Bills from the indenting Officer, on bill to bill basis. The supplier shall pay service charges to the Corporation @ 4% of the product value (excluding sales tax) of the stock supplies. The Corporation shall deduct the service charges, from the payment to be released to the supplier and the balance payment shall be made through cheques/draft. Further, d....

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....venue that service charges and service tax have been paid to the registered supplier of service. The learned counsel further states that Rule 9 of Cenvat Credit Rules, 2004 read with rule 4 A of Service Tax Rules, 1994, provides that every person providing taxable service is required to issue invoice, Bill, or as the case may be, challan, signed by such person in respect of the taxable service provided or to be provided and such invoices/bills/challan may be serially numbered and contain the particulars bills, names and address and registration number of such person, name and address of the person receiving the taxable service, description and value of taxable service provided or agreed to be provided and the service tax payable thereon. Ac....

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....that the same does not fall under Sales Promotion Service, relying on the ruling of Hon'ble Gujarat High Court in the case of CCE Vs. Cadilla Health Care Ltd. reported in 2013(30) STR 3. 5.   Having carefully considered the rival contentions. I hold that so far the first issue is concerned regarding liability of Cenvat credit on invoices issued to Head Office, instead of factory premises, I hold the same is allowable and accordingly, the Cenvat Credit of Rs. 3,00,760 is held allowable to the appellant. So far, the second issue is concerned regarding Cenvat Credit on service tax paid for the services, provided by M/s HP State Civil Supply Corporation, I hold that all the information as required in terms of Rule 9 CCR, 2004 read ....