2023 (3) TMI 296

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.... the appeal is taken up for hearing ex parte with the assistance of learned AR. 2. The brief facts are that the appellant is a Public Sector Undertaking (PSU) of Government of Rajasthan and were registered  with the service tax department. Appellant is engaged in providing and receiving of Construction Services other than Residential Complex, also Renting of immovable property service, Works Contract Service, Legal Consultancy Service, etc. 3. During the course of audit, it appeared that appellant have wrongly availed Cenvat credit of Rs. 17,56,714/- which is not on the proper documents as prescribed under Rule 9(1) of CCR, during the period April 2015 to March 2017. The credit, it appeared was taken on the basis of 'running account ....

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....ng bills. Further, Rule 9(2) r/w Rule 9(1) provides that even in case of some minor discrepancy in the bill or document on the basis of which Cenvat credit is taken, the Adjudicating Authority is empowered to verify the details and in case of transaction being genuine, allow the Cenvat credit so taken. Further, evidently appellant have maintained proper books of accounts and vouchers and have availed Cenvat credit on the genuine transaction of service, received from the contractors who are registered with the service tax department. It is the normal practice in the matter of civil work or works contract received by the Government department/ PSU, that periodical running bill is prepared on the basis of measurement taken jointly by the servi....

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....aken before the court below, which have been noted hereinabove and also placed reliance on the following rulings; LIC of India vs. Escorts Ltd-AIR 1986 SC 1370 & CCE Vs. System India (2008) 232 ELT 459 (CESTAT SMB), Wherein the Apex Court have held that in case of minor discrepancy in the documents wherein the transaction is not in dispute, Cenvat credit should be allowed. 8. Heard Learned AR who relied on the impugned order. 9. Having considered the grounds of appeal and on perusal of the case records, I find that it is not in dispute that the appellant PSU have prepared the running bills as per the norms prescribed by the State Government. I further find that it is not disputed that such running bills are not genuine, or payment to the ....