2022 (8) TMI 499

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....nd Service Tax of Rs.23,622/- has been confirmed along with interest and imposition of penalty. 2. The brief facts of the case are that during audit of the records of the Appellant, it was contented by the Department that debit notes are not valid documents for availment of Cenvat credit of Service Tax and thus had disallowed the same to the extent of Rs.20.89,464/- availed by the Appellant on debit notes issued by Visa Infrastructure Ltd. for 'business support' and 'management consultancy services'. Also a demand of Rs.23,622/- was made under import of services under Reverse Charge Mechanism, which was paid by the Appellant along with interest of Rs.12,670/- before issuance of the Show cause notice on 12.03.2015 and 23.04.2015. 3. A ....

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.... provisions of Central Excise Rules, 2002;  (iv) a first stage dealer or a second stage dealer, as the case may be, in terms of the provisions of Central Excise Rules, 2002; or (b) a supplementary invoice, issued by a manufacturer or importer of inputs or capital goods in terms of the provisions of Central Excise Rules, 2002 from his factory or depot or from the premises of the consignment agent of the said manufacturer or importer or from 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....

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.... evidencing payment of service tax, by the service recipient as the person liable to pay service tax; or] (f) an invoice, a bill or challan issued by a provider of input service on or after the 10th day of September, 2004; or [(fa) a Service Tax Certificate for Transportation of goods by Rail (herein after referred to as STTG Certificate) issued by the Indian Railways, along with the photocopies of the railway receipts mentioned in the STTG certificate; or] (g) an invoice, bill or challan issued by an input service distributor under Rule 4A of the Service Tax Rules, 1994 : [Provided that the credit of additional duty of customs levied under sub-section (5) of section 3 of the Customs Tariff Act, 1975 (51 ....