AI Drafter 
TaxTMI 
TaxTMI 
2019 (10) TMI 498
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....vice under the category of Maintenance or Repair Services, Consulting Engineer Services, Cargo Handling Services, Errection, Commissioning and Installation Services, Renting of Immovable Properties Services and Supplies of Tangible Goods Services. During the course of audit of the appellants' record, the Department observed that the appellant has wrongly availed cenvat credit amounting to Rs. 12,45,205/- on inadmissible documents during the period from April, 2009 to September, 2010. The same was proposed to be recovered alongwith interest and the penalty vide a show cause notice dated 07.02.2013 read with corrigendum dated 16.02.2015. The said proposal was confirmed vide Order-in-original No.29 dated 11.12.2015. The appeal thereof has been....
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....983 (13) E.L.T. 1566 (S.C.) & Dalhousie Institute vs. Assistant Commissioner, Service Tax Cell reported in 2005 (180) ELT 18 (Cal.). Finally, submitting that substantive benefits should not be denied based on the procedural lapse that the order under challenge is prayed to be set aside and the appeal is prayed to be allowed. 5. While rebutting these submissions, ld. Authorised Representative has justified the order under challenge. Para 6.1 & 6.2 of the order under challenge are impressed upon to have no infirmity. The order is prayed to be upheld. The appeal is accordingly, prayed to be dismissed. 6. After hearing both the parties, I observe that the narrow compass of the present adjudication is as to:- Whether the documents....
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....any other premises from where the goods are sold by, or on behalf of, the said manufacturer or importer, in case additional amount of 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 ....
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....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 CENVAT credit;" 8. The use of word "shall" in Rule 9 (1) makes the provision mandatory and it becomes clear that to avail cenvat credit mandatorily the documents as mentioned therein with such particulars as mentioned shall be furnished. In the present case no doubt the appellant has placed the invoice for availing the cenvat credit. Apparently and admittedly, the invoice is not issued in the name of the appellant, but in the name of Cameron (Score) PTE Ltd., Singapore. Though ld. Counsel for the appellant has impressed upon that the services as that of cargo ....
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....e applicable to the present case, because the circular deals with an incomplete invoice, whereas the invoice in the present case is either not in the name of the appellant or is changed (without any authentication) in the name of the appellant. 10. In view of this discussion, even the argument that the substantial benefit cannot be denied due to mere procedural lapse is not sustainable to extend any benefit to the appellant. 11. Finally, coming to the plea of show cause notice being barred by time, no doubt the period of demand is herein is April 2009 to 2010 and show cause notice was issued in February, 2013 with a corrigendum thereof in February, 2015, but from the above discussion, it is clear that liability of the service recipien....