AI Drafter 
TaxTMI 
TaxTMI 
2019 (4) TMI 123
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....nied to the appellants on the ground that no proper documents as prescribed under Rule 9 of the Cenvat Credit Rules 2004 was produced. In respect of issue of outward freights credit has been denied on the ground of admissibility etc.. 2. We have heard Shri Atul Gupta, learned Advocate for the appellants and Shri Shiv Pratap Singh, learned Dy.Commissioner(A.R.) for the Revenue. 3. Arguing for the appellants learned Counsel submitted that credits have been denied to them in respect of three issues namely - (i) In respect of GTA Services availed by them for inward transportation of the goods/inputs paid by them through their Cenvat account. (ii) Input services of technical consultancy services received from abroad on wh....
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.... Hon‟ble Supreme Court in the case of Commissioner of Central Excise, Belgaum v. Vasavadatta Cements Ltd. [2018 (11) G.S.T.L. 3 (S.C.)]. 4.4 Hence, he prayed that the order of Commissioner(Appeals) be set aside. 5. Arguing for the Revenue, learned A.R. reiterated the order of the Commissioner(Appeals) and emphasized that the documents against which appellants have claimed the credit are not the one that have been prescribed in terms of Rule 9 of the Cenvat Credit Rules since these documents are not the prescribed documents credit should not be allowed. 6. We have considered the submissions made in appeal and during the course of hearing. In respect of first two issues mentioned in para (i), the issue is vis-à-vis Rule ....
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.... excise duties or additional duty leviable under section 3 of the Customs Tariff Act, has been paid, except where the additional amount of duty became recoverable from the manufacturer or importer of inputs or capital goods on account of any non-levy or short-levy by reason of fraud, collusion or any wilful misstatement or suppression of facts or contravention of any provisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made there under with intent to evade payment of duty. Explanation.- For removal of doubts, it is clarified that supplementary invoice shall also include challan or any other similar document evidencing payment of additional amount of additional duty leviable under section 3 of the Cust....
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....name and address of the factory or warehouse or premises of first or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVATcredit; (3) Omitted . . . 7.1 From the plain reading of said Rule, it is prescribed that the invoice of the service provider is a prescribed document for the purpose of availing credit. It is not the case of the Revenue that the credit which has been claimed has been claimed without the strength of such an invoice. Neither in ca....
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....or a provider of taxable service and the service must be in the nature of 'input service' for such activity. In case of inward transportation of inputs or capital goods, such service (being specifically mentioned under the definition of 'input service') would qualify to be called as 'input service' and, thus, the service tax paid (by any of the persons mentioned above) on it would be eligible as credit to the receiver if he is either a manufacturer or excisable goods or a provider of taxable service. 7.3 This is also crux of decisions referred to by the learned Counsel during the course of hearing. In our view that in respect of these documents, credit needs to be allowed. 8.1 In respect of outward transportation of goods during the r....
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....finition. In case of a factory gate sale, sale from a non-duty paid warehouse, or from a duty paid depot (from where the excisable goods are sold, after their clearance from the factory), the determination of the „place of removal‟ does not pose much problem. However, there may be situations where the manufacturer/consignor may claim that the sale has taken place at the destination point because in terms of the sale contract/agreement (i) the ownership of goods and the property in the goods remained with the seller of the goods till the delivery of the goods in acceptable condition to the purchaser at his door step; (ii) the seller bore the risk of loss of or damage to the goods during transit to the destination; and (iii) the f....