TaxTMI 
TaxTMI 
2026 (8) TMI 326
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....ecorded in the ER-1 Return for the month of March 2011. An audit was conducted on 27th and 28th of July 2012 and an objection was raised towards taking of cenvat credit based on the Proforma Invoice. As per the Audit, Proforma Invoice is not part of the documents listed under Rule 9 of the CCR, 2004. Subsequently, the Department issued Show Cause Notice on 16.10.2015 proposing to demand Rs.82,40,000/-. While issuing the Show Cause Notice on 16.10.2015, the extended period provisions have also been invoked. The Appellants filed their detailed reply in defence of their case. After due process, the Adjudicating Authority has confirmed the demand. Being aggrieved by this order, the appellant is before this Tribunal. 2. The Learned Counsel appearing on behalf of the appellant submits that appellant has paid over Rs.16.40 crores to M/s. ITC as advance payment from time to time between 01.04.2010 to 27.01.2011. For the consideration of Rs.8,00,00,000/-, the appellant has paid Service Tax of Rs.82,40,000/- as per the following table:- Date Challan No. Service Tax (Rs.) Interest (Rs.) 18.01.2011 888615 3,91,400 1,952 29.03.2011 924784 41,20,000 ....
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..... It is submitted that the factual details to prove that the appellant has not indulged in any suppression. He prays that appeal may be allowed on account of time bar also. 5. Learned Authorized Representative (AR) on behalf Revenue submits that Proforma Invoice is not a specified document in terms of Rule 9 of CCR, 2004. He further submits that ER-1 does not reflect the details of invoices for which the credit has been taken. This fact has come in the knowledge of the department only on account of the audit of the unit taken up by the Department. Therefore, he reiterates the findings of the Adjudicating Authority and justifies the confirmation of demand. 6. Heard both sides and perused the documents placed before us. 7. We find that admittedly there is no dispute that the service provider i.e. M/s. ITC had rendered the service to the appellant. The record shows that the service provider has issued the Proforma Invoice which reproduced below:- 8. The appellant has taken the credit in the month of March 2011 and has reflected the same in the ER-1 Return as per documents reproduced below:- 9. We have also gone through the Audit Report dated 18.12.2012. The relevant por....
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....ts for availment of Cenvat Credit. Thus any documents as required under Rule 4(2)A can be the documents under Rule 9 of Cenvat Credit Rules for entitlement of availing Cenvat Credit. I draw my support from the decisions of this Tribunal in the case of CCE Indore vs Grasim Industries reported as [2011 (24) STR 691(Tri-Del)] and Emmes Metals Pvt Ltd. vs CCE, Appeal No. E/1015/2011 decided on 9.3.2016. There is no denial that entire Information as required under Rule 9 was available in the proforma invoices on which credit was availed by appellant. Hence, It is held that denial of availment of Cenvat Credit on proforma Invoices was absolutely wrong." 13. We find that the ratio laid down in the cited case above is squarely applicable to the factual matrix of the present case. Accordingly, we set aside the impugned order and allow the appeal on merits. 14. We also find considerable force in the arguments on time bar issue. As per the factual details discussed above, the appellant had taken the credit in March 2011 and has also reflected the same in the ER-1 Return. Even under self-assessment regime, the Tribunal and High Courts (Accurate Chemicals - Allahabad High Court) have been....
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....UFACTURE, CLEARANCE ANTI DUTY PAYABLE DETAILS OF CLEARANCE Ctisthis. Cascades of Darts List of Ores - Ogsting Dal- =1C# Country Merratio- LEted DumTity Clearnu Closing De - Appris Vahanging Typa De Claar -- #2031008 SPONGE INOM HET 0 0 # 0 0 Horas Chiar- ... NOVTARIFF NOTIFIGATION USED FOR CLEARANGE aNa HLT.NeEllostion Austlid N.T.Nostcaden al, Na. 1 a a DUTY PAYABLE FORLCLEARANCE Duty Haas farit Noutasten divofind SL Na. In Tarst Hatayaties Ad Vammen Tpwits Buy Tay a36 (89) Prov. Aasoverent No. CENMAT 18.0 0 0 EDULCEIS 20 I @ . 0 40 = 10. # # 0 4. DETALS OF DUTY PAD ON CLOSABLE GOODS buy filent (tm.] mert(7s GAR.7 Gluten Marters 889 0.6 Total Duty Pold [ .. ] DEHVAT 2 D 4 EOU_CESS @ 0 MEGLIOIL CIGS . 0 . ABSTRACT OF ACCOUNT CURRENT [CASH PAYMENT] : Barevary Particulars = Amssort (a) Opening Balance Q GAR.7 Chiten Payments made In the month [=aggregataj rio Total Amsuurs Avulinbia a DEadine towards Pageant of Dethis on modsatlo goods ckering the mosts|wide, Data'lik ? furnished andur col an. In BLNa (6) of fra Betare Pus tota Uitvallen loww do Cher Payments Made during the roomvie, Dateiis Bnislinked ps Na,je) of the Mesce....
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..../service rendered Sponge Iron 5 Gist of main exemption Notification Date of last audit & period covered First Audit 7 Period for which current Audit undertaken 3/2011 to 6/2012 8 Dates on which audit undertaken . 27 & 28 th July, 2012 g Name of Audit Officers 1] T. Chandramowly, Superintendent 2)M.C.Venugopal Naidu, Superintendent PART II. Summery of major audit objections from the working Paper." SI. Gist of Objection NO. Revenue implication, if any( Rs.) Assessee's agreement, Yes/No. If no reasons for disagreement Department's conclusions with reasons 1. Wrong avaliment of Cenvat credit on Improper documents S. Tax- Rs.82,40,000 + Interest No The assessee needs to reverse the cenvat credit avalled wrongly an proforma Invoice. KPL P.C.No. 256/2012 31/12/2012 24 2 Non payment of duty on Char Coal BED-08.53,304 Ed. Cesa- Ms.106# SH. Ed, Coas- ART. 534/+ Assestce pald Is. 54,986/-, Interest was not pald. Interest needs to be recovered 3 Non production of CAS-4 Certificate - CAS-4 certificate needs to be obtained. Suggestions for better compliance Including systematic Improvements and modifications in the legal arrangements. NI! BART -!!! MAIOR....