TaxTMI 
TaxTMI 
2017 (5) TMI 568
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....ed provisions hence cenvat credit is not admissible to the appellant. The adjudicating authority denied the Cenvat credit, demanded interest and imposed equal amount of penalty under Rule 15(2) of the Cenvat Credit Rules, 2004. 2. Shri. Vinay Jain, Ld. C.A. with Shri. L. Badrinarayan, Ld. Advocate appearing on behalf of the appellant submits that service provider M/s. BPCL issued only debit note in respect of services namely, Storage and warehousing charges not only for an amount of service tax but also for the service charges therefore debit note is a lone service taxpaying documents. He submits that debit note on which credit was availed contains all the information which is otherwise required to be mentioned on invoice, bill or challan as prescribed under Rule 4A of Service Tax Rules, 1994. The only difference is title of the document is debit note whereas all the said information are appearing on such documents therefore credit is admissible. He further submits that even on the document namely debit note issued by service provider, credit is admissible as held in various judgment which are cited below: (a) Atlas Documentary Facilitators Co. Pvt. Ltd. Vs. CST 2013-TI....
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.... as service tax to the service recipient. Information required as per Rule 4(A) are as under. (i) the name, address and the registration number of such person, (ii) the name and address of the person receiving taxable service; (iii) description, classification and value of taxable service provided or to be provided and (iv) the service tax payable thereon. For ready reckoner, sample of debit note involved in the present case is scanned below: From the above debit note, it can be seen that aforesaid information required under Rule 4(A) of Service Tax Rules, 1994 are clearly appearing on the debit note therefore the only vital document is debit note instead of bill/invoice/challan, credit cannot be denied on such debit note. It is pertinent to note that nature of document either invoice or bill or challan or debit note are one and the same and treatment of all these documents are given in the same manner in the books of the assessee. Agains this debit note only, service recipient is under obligation to make the payment of service charges alongwith service tax therefore there is no reason to deny the credit of service tax on the debit note iss....
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.... in the case of Hybrid Electronic Systems P. Ltd. (supra), we hold that not furnishing all information in one page is not fatal so as to deny CENVAT credit. Accordingly, the impugned demand on this ground is unsustainable in law. Gwalior Chemicals Inds. Ltd. (supra) 5. The learned Departmental Representative has cited the judgment of Larger Bench of the Tribunal in the case of CCE, New Delhi v. AVIS Electronics Pvt. Ltd. (supra), wherein it was held that when as per the provisions of the Cenvat Credit Rules, the credit could be taken only on the basis of duplicate copy of invoice or in the case of loss of duplicate copy in transit on the basis of other copy with the necessary permission of Jurisdictional Assistant Commissioner, the Cenvat credit could not be taken on the basis of other copies or in the case of loss of duplicate copy, without the permission of the Jurisdictional Assistant Commissioner. The issue involved in this case is totally different and, hence, I am of the view the ratio of this judgment is not applicable to the facts of this case. The learned Departmental Representative has cited judgment of Hon'ble Punjab & Haryana High Court in the case of ....
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....redit may be extended. Needless to say the appellants shall be given an opportunity to present their case and also the Assistant Commissioner shall be free to get any verification if necessary done. SPM Tools (Supra) 4. On careful consideration of submissions made by both sides, I find that as regard the issue whether Cenvat credit is admissible on the debit notes, the said issue has been settled in various judgments as cited by the Ld. Counsel. As regard the information to be mentioned on the debit notes, I find that more or less all the information required to be mentioned in terms of Rule 9 of CCR appeared on the debit notes. As regard the registration number wherever it is not mentioned on the debit notes, appellant has provided copy of service tax registration issued to the person who issued the debit notes. With this I do not see any reason why Cenvat credit should not be allowed on the debit notes. I therefore set aside the impugned order and allow the appeal of the appellant. Mahanagar Gas Ltd. (Supra) 5. On carefully perusal of debit note, I observed that all the particulars as required under Rule 9(2) of Cenvat Credit Rules are undisput....