SHREE CEMENT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) LEARNED Counsel submits that when the deposit of Service Tax by service provider is not questioned, the stationery issued by such provider in this regard is only in question. The document available at page 51 to 55 of appeal folder exhibit the nature of service availed by the appellant from the service provider who has issued debit note. In whatever name an invoice is called, that is not material to grant Cenvat credit, if necessary requirement under Rule 4A of Service Tax Rules, 1994 is fulfilled. It is further submission of the appellant that the department insisted that invoice should be issued while relevant requirement of invoices mainly identity of service provided and tax element is not in dispute.

(2.) Heard both sides and perused the record.

(3.) RULE 9 of Cenvat Credit Rules, 2004 is a compendium Rule to deal Cenvat credit relating to goods and services Invoices are normally issued for the goods cleared under Central Excise Rules, 1944 Similarly Bill of Entry is issued under Customs Act, 1962 Certificate is issued by Appraiser of Customs A document issued in terms of Rule 9(1)(f) of Cenvat Credit Rules, 2004, i.e. an invoice, a bill or challan are used to claim Cenvat credit Apart from that, there is a document issued under Rule 4A of Service Tax Rules, 1994 by distributor of input services to enable the beneficiary to get Cenvat credit By express provision of law, legislature has used three terms i.e. "invoice", "bill", and "challan" in Rule 9(1)(f) of Cenvat Credit Rules, 2004