TaxTMI 
TaxTMI 
2022 (9) TMI 1285
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.... costs incurred by the service provider on which tax under Finance Act, 1994 has been duly discharged enables the recipient to take credit. 3. It is seen from records that M/s Spice Communications Ltd (since taken over by the respondent herein, M/s Idea Cellular Ltd) came under audit scrutiny for the said years and, based on their objection, proceedings were initiated for recovery of credit of Rs. 4,05,31,447 and Rs. 7,23,54,855 availed in April 2008 - March 2009 and April 2009 - February 2010 respectively. It was taken note that the said credit had been taken against 'debit notes' issued by M/s GTL Infrastructure Ltd to them in which charges for electricity, diesel and rent had been adjusted in accordance with the terms of 'infrastructure provision agreement' dated 8th May 2006 between them and the provider. It was also held that the CENVAT Credit Rules, 2004 does not incorporate diesel as eligible input and that electricity is not a taxable service under Finance Act, 1994 to enable such availment. 4. The respondent herein is a 'telecom service operator' and, for securing towers, entered into agreements with owners for installation of their dishes/antenna. The service agreements....
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....aking the credit. In the decisions of Pallipalayam Spinners (P) Ltd (supra) and Phrmalab Process Equipments Pvt Ltd (supra), credit on debit notes have been allowed on the ground that debit notes bear all the information as required under Rule 4A of Service Tax Rules. We therefore set aside the demand on this count.' as well as that of the Tribunal in Commissioner of Central Excise, Indore v. Gwalior Chemical Industries Ltd [2011 (274) ELT 97 (Tri- Del.)] holding that '4. The only point of dispute in this case is as to whether the respondent could take service tax credit on the basis of the documents called debit notes cum bills issued by the service providers for the service provided by them to the Respondent. From the records, it is also seen that the debit notes cum bills are not in the nature of supplementary invoices, but are of the nature of invoices and Assistant Commissioner in the order-in-original has given a clear finding that the debit note cum bill contain all the requisite information as per the provisions of Rule 9(1) of the Cenvat Credit Rules, 2004, that the service provider has also charged the service tax and has deposited the taxes to the exchequer and that t....
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....ebit notes cum bills" contain all the information which is required to be mentioned in the invoices and except for the name of the document, there is no difference between the debit note cum bill and invoice. The nature and value of the service provided and the service tax paid has been shown in these documents and it is not disputed that the service tax has been paid to the Government. In view of these circumstances, I hold that there is no infirmity in the impugned order. The Revenue's appeal is dismissed. The cross-objection also stands disposed of.' and of the Hon'ble High Court of Telengana in Tiara Advertising v. Union of India 2019 (30) GSTL 474 (Telangana)] holding that '16. As regards the issue of debit notes, Sri A. Radha Krishna, Learned Senior Standing Counsel, is not in a position to dispute the case law relied upon by the petitioner in its reply dated 16-5- 2016. It is not his case that any of these decisions was overturned or that there is a binding decision of a higher judicial authority to the contrary. He also has no explanation to offer as to why the second respondent did not even deal with the case law cited before him. We therefore hold that disallowance of ....
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....t that they had availed credit of service tax paid on the various services which are associated with the supply and running of DG set and not availed the credit of duty paid on Diesel. This stand was taken by the appellant before adjudicating authority. It seems that the same is accepted by the adjudicating authority as there are no findings recorded on this issue. On perusal of definition of inputs and input services in Rule 2(k) and (l) of Cenvat Credit Rules, 2004, we find that CENVAT credit cannot be availed of duty paid on Diesel, but there is no bar in availing CENVAT credit of service tax paid on services associated with delivery of diesel, loading in DG set etc. Accordingly, we hold that CENVAT credit cannot be denied to appellant on this point. The appeal is allowed.' 8. It is further contended by Learned Chartered Accountant that the decision of the Tribunal in Commissioner of Central Excise, Jaipur - I v. Mangalam Cement Ltd [2017 (47) STR 349 (Tri-Del)] has made it clear that '4. Admittedly, the show cause notice alleged that the credit availed by the respondent on mining service and excavation service which are related to extraction of limestone from their mines are....