2018 (7) TMI 618

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....bramanian, AC (AR) for the Appellant Shri Rajaram Ramanan, Consultant for the Respondent ORDER Per Bench Brief facts are that show cause notice dated 16.11.2009 was issued to the respondents proposing to deny CENVAT credit of Rs. 9,53,032/- alleging that they have availed CENVAT credit on ineligible documents that is (i) invoices not addressed to the respondent but to M/s. Sundaram Mut....

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....of Rs. 21,68,120/- along with interest and imposed penalty. In appeal, Commissioner (Appeals) set aside the entire demand. Hence, department has preferred this appeal. 2. On behalf of Revenue, ld. AR Shri R. Subramaniam reiterated the grounds of appeal. He submitted that the documents furnished by the respondent for availing credit are not proper and valid documents. The invoices were addressed....

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....ontemplated in the agreement. Thus, these are input services which are required and used by the respondent in providing the taxable services of banking and financial services and applicable service tax was discharged by the respondent. They had furnished a statement giving the details such as voucher number, purchase order reference, cheque number, date of realization of cheque duly certified by t....

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.... not in the name of the respondent, credit is not eligible. Proviso to Rule 9 of CENVAT Credit Rules states that whenever there is any doubt with regard to the requirement of necessary details in the documents for availing credit, the AC/DC has to verify the same and be satisfied that the same has been properly credited by the assessee. In the present case, the Commissioner (Appeals) has called fo....