2020 (2) TMI 173

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....served that the principle importer were receiving certain services from various providers regarding cargo handling upto the port. These service providers were raising bills directly to the principle importer in this regard. The said principle importer was further sending those bills to the assessee for the purpose of passing of credit. Department further observed that the appellant neither availed the service nor paid any amount in lieu of the said services but has availed the Cenvat Credit of the service tax amounting to Rs. 2,11,398/- for the period from June 2014 to December 2014. Alleging the same that the show cause notice no. GR-L-4/2015 dated 16.12.2015 was served upon the appellant proposing the reversal of the said cenvat credit wi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....udicating authority below. The sole reliance upon the fact that the invoice is in the name of the principle importer is alleged to be bad in law. Order accordingly is prayed to be set aside and appeal is prayed to be allowed. 4. Per contra, the learned DR has justified the order under challenge and prayed for the appeal to be dismissed. 5. After hearing the parties and perusing the records I observe and hold as follows: While serving the impugned show cause notice, the department formed the opinion that the impugned services were not availed by the appellant nor the appellant had paid any amount in lieu of the said services which are in the nature of cargo handling upto the port. A similar fact though has been recorded by the Commi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tage dealers or provider of output 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 account of the receiver, he may allow the Cenvat Credit. 6. Thus it becomes clear that the proviso to Rule 9(2) states that credit shall not to be denied on the ground of lack of documents if the particulars with respect to details of service tax payable, description of taxable service, assessable value, service tax registration number of the person issuing invoice and his address which otherwise are available on record. The provision extends power to the author....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... not in the name of the appellant who was the availing credit is not justifiable. I draw my support from the decision in the case of Eupec-Wellspun CoatingsIndia Ltd. Vs. CCE Indore 2009 (235) ELT 347(Tri-Ahmd) wherein it was held that the credit should not be denied if the documents submitted contain all the particulars. In another case of Century Dying &Printing Mills Vs. Commissioner of Central Excise reported as 2013 (298) ELT 558 (Tri-Ahmd) it was held that name of the consignee is not one of the essential requirement as per Proviso (2) of Cenvat Credit Rules. Therefore, it was necessary for the adjudicating authority to examine as to whether other conditions required to be fulfilled for allowing the Cenvat Credit, have been fulfilled ....