2017 (6) TMI 817

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....y were issued show cause notice dt. 28.05.2008 on two counts and demand of Rs. 32,92,074/- in relation to intellectual property services and demand of Rs. 29,73,096/- towards wrong availment/utilization of Cenvat Credit. The matter was adjudicated and demand in relation to intellectual property was dropped and the other demand of Rs. 29,73,096/- was confirmed along with interest and imposition of penalty under Section 77 and 78 of Finance Act, 1994. Aggrieved from the same, the appellants have filed this appeal. 3. Ld. Advocate for the appellants submits that the demand is solely on account of the fact that the appellants have wrongly availed/utilized Cenvat Credit for the period 2004-2005 and 2005-2006 on the strength of the invoices, whi....

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....efect. One such judgment is in the case of Allspheres Entertainment Pvt. Ltd. Vs. CCE, Meerut (supra) in which it has held as below:- "4. Again sub-rule (2) of Rule 9 of Cenvat Credit rules, 2004 states that no CENVAT Credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the service Tax rules, 1994, as the case may be, are contained in the said document. The proviso to this Rule states that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax registration number of the person issuing the invoice, as the case may be, nam....