2018 (6) TMI 1302

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.... called, nobody appeared on behalf of the appellant. I find from the records that the matter was listed on 16.02.2018, 18.04.2018, 16.05.2018 and this is the fourth hearing. As substantial opportunity has been given to the appellant to present their case and they have not availed the opportunity and have not appeared despite notice being sent to them in advance, I proceed to decide the matter on merits even without their representation. 2. Heard the Learned Departmental Representative and perused the records. The appellant is an assessee providing 'rent a cab' services in Hyderabad and was registered for payment of service tax. During the audit it was pointed out that they had availed CENVAT credit on the basis of invoices issued by the de....

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....justified in holding that provisions of Rule 9(2) of CENVAT Credit Rules were not available to them as the dealers were not registered during the relevant period as they have subsequently met with the requirement by getting themselves registered after the issuing of invoices and before the issue of the SCN itself. (g) The Commissioner (Appeals) is not justified in denying them the benefit of abatement under notification No. 1/2006/ST. 3. The learned Departmental Representative reiterated the arguments made in Order-in-Original and Order-in-Appeal and asserted that no CENVAT Credit can be taken except on the basis of document which is admissible in terms of CENVAT Credit Rules and the invoices issued by the non-registered dealer cannot ....

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....sessee is not entitled to the CENVAT Credit whether he can claim the benefit of abatement of value under notification No. 1/2006/ST by virtue of the fact that they have not availed CENVAT Credit. As far as the issue of Credit of CENVAT on the basis of invoices issued by the unregistered dealers is concerned, I find that such documents are not valid documents for taking CENVAT Credit under Rule 9 of the CENVAT Credit Rules. These rules were framed by the Government under the Act and all the officers of the Department as well as the Tribunal are creatures of the law cannot modify them. It is impossible for any officer or the Tribunal to stretch, modify, amend or restrict the scope of the rules which are subordinate legislation. This issue is ....