2018 (6) TMI 1068

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....Total 1. Darshan & Co. 16/28.07.2007 1,77,40,012 3,54,822 1,80,94,812 2. Shetty Brothers 35/28.07.2007 6,18,454 12,369 6,30,823 3. Well Fabs 16/July 2007 80,127 1,603 81,730 4. Well Alliance 621/July/2007 80,127 1,603 81,730 5. Krishna Catering Services SKCS/114/06-07/30.07.20017 7,39,314 14,521 7,53,835   Total   1,93,08,927 3,85,913 1,96,94,840 3. The case of the department is that the above invoices are supplementary invoices issued during the period July 2007. The contention of the department is that at the relevant time there was no provision for allowing credit on the strength of supplementary invoices. It is also t....

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....ls for the services and therefore, such bills were raised only for payment of service tax. He also placed reliance on various judgements whereby it was held that CENVAT Credit in respect of supplementary bills are allowed. He placed reliance on the decision of the Tribunal in the case of EBG India Pvt Ltd. v. Commissioner of Central Excise - 2009 (240) ELT 317 (T). He submits that the CENVAT Credit was denied on the ground that invoices raised during 2007 for the services received during 2004-07 do not contain the required information in terms of Rule 4A of Service Tax Rules, 1994. In this regard he submits that it is incorrect to say that the information required in terms of Rule 4A was not mentioned in the invoices. He has taken us to the....

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....ce it cannot be ascertained that the appellant have not received the services, no co-relation was submitted by the appellant between the original invoices for service charges and the present invoices for the service tax payment. Therefore, in absence of such co-relation it cannot be established that the credit taken by the appellant is in respect of those services which have been received by the appellant. In such case, the adjudicating authority must verify the subject invoices in the present case with the original invoice raised for the service charges which are detailed in the statements enclosed with the invoices. Whether the services were received by the appellant, the same can be verified from the Books of Accounts wherein those invoi....