2020 (3) TMI 1052

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....wise. 2. Shri S. Suriyanarayanan, learned counsel appearing on behalf of the appellant at the outset submits that the identical case in the appellant's own case in appeal no. E/11069/2015 was heard by this bench on 03/10/2019 and order was reserved. He prays that the order in that appeal may be followed for deciding the present appeal. 3. Shri Sanjiv Kinker, learned Superintendent (Authorised Representative) appearing on behalf of the Revenue reiterates the findings of the impugned order. 4. We have heard both sides and perused the records. We find that in the appellant's own earlier case a show cause notice F.no. V(CH.70) 3-31/DEM/10- 11 dated 30/05/2011 was issued on the same issue that whether the appellant is entitled for Cenva....

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.... (i) The name, address and the registration number of such person (ii) The name and address of the person receiving taxable service (iii) Description classification and value of taxable service provided or to be provided and (iv) The service tax payable thereon. Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company, or any other body corporate or any other person, providing service to a customer in relation to banking and other financial services, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing a....

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.... first proviso, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five working days, by the Commissioner of Central Excise, on receipt of a request from the said manufacturer. [(2) The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise Division, name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon.] [Provided that in case of a proprietary concern or a business owned by Hindu Undivided Family, the name of the proprietor or Hindu Undivided Family, as the case may be, shal....

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....v) That, their above unit was first audited by the Audit Party under the provisions of EA-2000 for the period July, 2005 to February, 2009 in the month of Feb/March, 2009. (Vi) That above said unit was second time audited by the audit Party under the provisions of EA-2000 for the period March, 2009 to September, 2010 during the period November & December, 2010. The audit party has raised objection on availment of CENVAT Credit of Service Tax on invoices, issued by service provider, bearing had written serial number. During the courtse of audit, they showed their ledger regarding payment of value of input service including service tax and all the TR-6 / GAR-7 Challans of the service provider to the audit party of the relevant periods and tha....

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....se, Division- Valsad, the Deputy Commissioner of Central Excise, Customs & Service Tax (Audit), Daman Commissionerate dropped the para. The copy of the leter dated 10.03.2011 of the Deputy Commissioner of Central Excise, Valsad enclosed as ANNEXURE-C of the their submission. that, therefore, the issue being dropped by the Audit and Higher authorities taking into account the facts and legal position should not have been raised by issue of show cause notice without taking into consideration all aspects of the case. 5.2 From the above submission of the appellant recorded by the adjudicating authority, it is prima facie clear that there is no dispute as regard genuineness of the invoices and payment of service tax against said invoices....