TaxTMI 
TaxTMI 
2026 (7) TMI 1849
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....r civil structure, transport of goods by road, renting of immovable service, construction of residential complex service, legal consultancy service and other taxable service-other than the 119 listed services. During the course of audit of the appellant, it was noticed that the appellant have wrongly availed the cenvat credit without having proper documents prescribed under Rule 9(1) of the CCR, 2004. 3. Two show cause notices dated 18.07.2019 and 04.08.2019 for the periods 01.10.2013 to 31.03.2014 and 01.04.2014 to 30.06.2017, respectively were issued for recovery of cenvat credit of Rs. 55,57,792/- and Rs. 55,93,529./-, alleging that credit was taken on the basis of running account bills prepared by engineers of the appellant and showing measurement work and amount to be paid to the contractor. These running account bills do not contain the mandatory information required for availing cenvat credit and therefore, they are not proper documents in terms of Rule 9(1) of the CCR, 2004. It was further alleged that the appellant has filed ST-3 Returns for the period April, 2013 to September 2013 stating that no amount of cenvat credit availed and closing balance of cenvat credit was ....
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....ted on invoice, bill or challan] (1)Every person providing taxable service shall, [not later than [thirty days] from the date of [completion of] such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier] issue an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him [in respect of taxable service] [provided or agreed to be provided] and such invoice, bill or, as the case may be, challan shall be serially numbered and shall contain the following, namely :- (i) the name, address and the registration number of such person; (ii) the name and address of the person receiving taxable service; (iii) [description and value of taxable service provided or agreed to be provided; and] (iv) the service tax payable thereon:" * Rule 9 of Cenvat Credit Rules, 2004- "(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....
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....issuing the invoice, as the case may be,] name and address of the factor or warehouse or premises of first or second stage dealers of [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." 7. Combined reading of Rule 4A of STR, 1994 and Rule 9 of CCR, 2004 makes it clear that the requirement for availing the credit is to submit the documents such as, invoice, bill, or as the case may be challan evidencing payment of service tax and shall contain the information as to the name, address, and the registration of the service provider and the service receiver, description and value of taxable service. Rule 9(2) of CCR, 2004 permits credit only if such particulars are contained in the said document and the proviso thereto mandates that even if the 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, centr....
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.... Bill, the Tribunal in Commissioner of Central Excise vs. Gwalior Chemicals, held that Cenvat credit can be taken on basis of document title 'Debit Note cum Bill'. The Tribunal noted that the words used in rule 4A(1) of Service Tax Rules are 'invoice, challan or Bill'. Rule 11 of Central Excise Rules specified the document as 'Invoice'. This indicated that in case of Service Tax, specific nomenclature was not essential. In fact, the Tribunal noted that first and second proviso to rule 4A(1) uses the term 'any document, by whatever name called'. Thus, the Tribunal held that the rules envisage flexibility in nomenclature depending on trade and business practices. Different practices are followed in different trades. Nomenclature can vary from trade to trade or business to business. Further, we note that as per rule 5(1) of Service Tax Rules, the records maintained by assessee including computerized data maintained by assessee in accordance with various other laws are acceptable. Thus, private documents maintained in normal course of business are acceptable. No special records or registers or change in business practices are envisaged. This also clearly, indicates that law does not en....