TaxTMI 
TaxTMI 
2022 (3) TMI 913
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....rder a) I confirm the demand of Rs. 17,13,10,995/- (Rupees Seventeen crore thirteen lakh ten thousand nine hundred ninety five only) under Section 11A(10) of the Central Excise Act, 1944. b) I order recovery of interest at the appropriate rate under Section 11AA of the Central Excise Act, 1944 read with Rule 14 of the Cenvat Credit Rules, 2004 on the demand confirmed above. c) I impose penalty of Rs. 8,56,55,498/- (Rupees Eight crore fifty six lakhs fifty five thousand four hundred and ninety eight only) under proviso Section 11AC(c) of the Central Excise at, 1944 read with Rule 15(2) of the Cenvat Credit Rules, 2004." 2.1 The appellant has availed cenvat credit on the strength of railway receipt which containe....
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....s against which the credit has been availed are the input services for the appellant. Admissibility of the cenvat credit is determined as per Rule 3 of the Cenvat Credit Rules. Rule 9 prescribes the documents against which cenvat credit can be taken by the appellant. It does not determine the admissibility of cenvat credit in any manner. Rule 9 of the Cenvat Credit Riles prior to amendment on 27.08.2014 reads as under:- "RULE 9. Documents and accounts. - (1) The CENVAT credit shall be taken by the manufacturer or the provider of output service or input service distributor, as the case may be, on the basis of any of the following documents, namely :- (a) an invoice issued by - (i) [a manufacturer or a service provi....
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....ovisions of the Excise Act, or of the Customs Act, 1962 (52 of 1962) or the rules made thereunder 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 Customs Tariff Act; or [(bb) a supplementary invoice, bill or challan issued by a provider of output service, in terms of the provisions of Service Tax Rules, 1994 except where the additional amount of tax became recoverable from the provider of service on account of non-levy or non-payment or short-levy or short-payment by reason of fraud or collusion or wilful mi....
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....at if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, [assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be,] name and address of the factory or warehouse or premises of first or second stage 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 the account of the receiver, he may allow the CENVAT credit.] [(3) * * * * ] (4) The....
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....STR 363 (Bom.)], wherein the Hon'ble High Court has observed as follows:- "7. On going through the Cenvat Credit Rules, 2004, we find that they do not prescribe any documents for availing of Service Tax credit during the disputed period in respect of the Service Tax paid on goods transport agency services. The appellant, in the present case, has nowhere contended which were the specified document for availing of such credit during the relevant time. If no documents have been mentioned, TR-6 Challan has to be considered as a proper document, reflecting payment of such tax. Further, it is also not the case of the appellant that Service Tax was not paid by the respondents or that they were otherwise not entitled to such credit. ....