TaxTMI 
TaxTMI 
2018 (4) TMI 964
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....ralized Registration 3,07,783.00 2. Documents in the name of others/ or other address 1,06,498.00 3. Documents not produced 7,91,644.00 4. Credit taken on Xerox copies of Bills 1,53,998.00 5. Bills for Transport of Diesel to clients 1,87,182.00 6. Excess Cenvat credit taken 3,363.00 7. No correlation/ improper Bills for Maintenance of Xerox Machine/ Outdoor catering Taxi 37,882.00 Total 15,88,130.00 The SCN dated 26th May, 2014 was issued for the period October, 2011 to June, 2012 invoking the extended period of limitation alleging that the appellant have taken centralized registration for providing taxable services namely; Security Age....
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....Officers visited the premises of the appellant on 29^th November, 2013 to verify the documents pertaining to Cenvat credit but appellant failed to produce the proper documents. Further alleging that the admissibility of Cenvat credit availed by the appellant could only be detected at the time of audit. That it appeared to Revenue that the appellant had suppressed the facts regarding wrong availment of Cenvat credit from the Revenue in contravention of the provisions of the Act and the Rules, with the sole intention to evade the payment of Service Tax on their output services. Accordingly, the SCN proposed to recover Cenvat credit of Rs. 15,88,130/- along with interest and further penalty was proposed under Rule 15 (3) read with Sectio....
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....d both the parties and considered the submission. 5. Having considered the rival contentions and on perusal of the facts on record, I come to the conclusions that: (i) So far the first amount of Rs. 3,07,783/-, which has been disallowed for the reason that taxpaying documents relating to the period prior to taking centralized registration, for the period during which are particular branch was not registered. The Id. counsel points out that this amount relates to two branches namely; Meerut & Muzaffarnagar, so far as Meerut Branch is concerned, the same was applied to be included in the list of branches in the centralized registration certificate as early as 02/06/2012 and the same has been recognized by the Revenue in the ST-2 C....
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....ing of the Division Bench in the case of Manipal Advertising Services (supra) the Cenvat credit of Rs. 3,07,783/-held allowable. (ii) For the amount of Rs. 1,06,498/-, the same has been disallowed, as the telephone and mobile bills where in the name of the employees of the appellant company observing that the bills were not in the name of the appellant company and accordingly such bills do not satisfy the requirement of Rule 4A of Service tax Rules read with Rule 9 of Cenvat credit Rules, 2004. The Id. counsel has stated that there is no dispute, whether the persons whose names and addresses are on the bills were not in the name of it employees. In this view of the matter, the telephone services relating to the necessity of busines....
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.... relied upon documents in support of this amount and/ or the details relating to this amount, so that the appellant can meet the objection of the Revenue, if any. (iv) Regarding the amount of Rs. 1,53,998/- credit being taken on E-bills/Xerox Copies of Bills. The Id. Commissioner (Appeals) have observed that under Rule 9 of Cenvat Credit Rules, 2004 does not mandate that credit can only be availed in respect of original bills. From perusal of Rule 9 of Cenvat Credit Rules, 2004, it states that the Cenvat credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the named documents like invoices, a supplementary invoice, bill or ch....
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.... is provided to the appellant by the client purchased by them by petro card and the appellant is required to transport the same to the mobile towers site, where the generators are installed for maintaining the supply of service at the time of power failure. The appellant is entitled to reimbursement of such amount from the principal being expenses incurred for carrying the diesel from the petrol pumps to the mobile towers. Thus, I hold that the said services are an essential input service for rendering the output service of maintenance of mobile towers. Accordingly, the amount of Rs. 1,87,182/- is held to be allowable Cenvat credit. (vi) The appellant have not contested the amount of Rs. 3,363/- and have also reversed t....