2017 (12) TMI 82

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....t ORDER Per: B. Ravichandran These two appeals are on same dispute regarding the eligibility of the appellant to avail Cenvat credit of service tax paid on transportation of inputs by Railways. The period of dispute is from October, 2012 to August, 2014. The original authority denied the Cenvat credit to the appellants only on the ground that the documents produced did not satisfy the conditi....

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....on of Rule 9(1) of CCR, 2004. He drew our attention to the amendment carried out in Rule 9(1) by Notification No.26.2014-CE(NT) dated 27.8.2014. Sub clause (fa) was inserted under Rule 9(1) which states as under: "(fa) A Service Tax Certificate for Transportation of goods by Rail (hereinafter referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway....

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.... 5. We have heard both sides and perused the appeal records. The only dispute in these appeals is the validity of the documents based on which credits were availed by the appellants. Admittedly, the documents which the appellant produced are prescribed as one of the eligible documents by Notification No.26/2014-CE(NT). The case of the appellant is that such documents were produced by them even fo....

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....nt Commissioner/ Dy. Commissioner has the discretion in terms of proviso to Rule 9(2) of the said rules to allow the credit if the documents produced contains details of duty or service tax payable, description of the goods or the taxable service, assessable value, service tax registration number of the person issuing the invoice etc. We note such discretion has been given in order to facilitate t....