TaxTMI 
TaxTMI 
2017 (6) TMI 1020
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....ervice for an amount of 36,937/- which is not appearing in the invoice of the service provider. This particular demand along with penalty is not being contested by the appellant. 2. Shri Archit Agarwal, Ld. Chartered Accountant appearing on behalf of the appellant submits that though the title of the documents of debit note but it contains all the information as required for invoice/ challan in terms of Rule 4A of Service Tax Rules, 1994. Therefore the debit notes having all the required information cannot be discarded for allowing the credit. In this regard he placed reliance on the following judgments: (i) M/s. Emmes Metals Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai 2016-TIOL-999-CESTAT-MUM (ii)&....
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....as unearthed only during the audit of the records of the appellant. Therefore there is clear suppression of fact. 4. I have carefully considered the submissions made by both the sides. I find that as regard credit on debit notes, on going through the copies of debit notes, I find that all the necessary information which are required to be appeared on the service tax paying document i.e. invoice, challan etc. are clearly mentioned in the debit notes, therefore except the title of the document there is no difference between the details supposed to be appeared in the invoice and the details which actually appearing in the said debit notes. Therefore the credit on such debit notes cannot be denied. The issue is squarely covered by the ....
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.... is issued by Appraiser of Customs. A document issued in terms of Rule 9(1)(f) of Cenvat Credit Rules, 2004, i.e. an invoice, a bill or challan are used to claim Cenvat credit. Apart from that, there is a document issued under Rule 4A of Service Tax Rules, 1994 by distributor of input services to enable the beneficiary to get Cenvat credit. By express provision of law, legislature has used three terms i.e. 'invoice', 'bill', and 'challan' in Rule 9(1)(f) of Cenvat Credit Rules, 2004. 4. The appellant's case falls under Rule 9(1)(f) of Cenvat Credit Rules, 2004 instead of falling under Rule 4A of Service Tax Rules, 1994. Therefore, claim under Rule 4A is rejected because the present appeal is not relating to service distribution. ....
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....e appellant cannot be denied benefit of Cenvat credit without finding no deposit of service tax by service provider. 7. At the interest of Revenue, if the Adjudicating Authority so chooses he may send copies of debit note relied by Assessee to the concerned jurisdictional officer for verifying whether the service tax realised by those debit notes have gone in to the treasury. In the event of any adverse report obtained law shall operate on its own volition. 8. Appeal is allowed with aforesaid observations and reasoning." (iii) M/s Ad-Manum Packaging Pvt. Ltd (supra) held that - "5. In the present case the dispute centres on the question whether Cenvat credit may be taken by the appellant on the basis of the debit ....