SHIVRAJ CABLE NETWORK Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeal is directed against Order -in -Appeal No. US/484/RGD/2011 dated 22 -12 -2011 passed by the Commissioner of Central Excise (Appeals) - II, Mumbai, wherein the appeal of the appellant was rejected. The facts of the case are that the appellant, M/s. Shivraj Cable Network availed Cenvat credit on the bills of input service which is in the name of M/s. Hemraj Cable Network. The adjudicating authority vide order -in -original No. Raigad/DC(S. Tax) 29 -10 -2011 dated 29 -12 -2010 disallowed Cenvat credit amounting to Rs. 68,026/ - and also imposed penalties. The appellant preferred an appeal before the Commissioner (Appeals) who upheld the order of the adjudicating authority. Therefore, the appellant is before me.

(2.) HE also referred to the proviso to Rule 9(2) of Cenvat Credit Rules, 2004 and submit that even if the duty paying documents does not contain all the particulars, the Dy. Commissioner or Assistant Commissioner of Central Excise, as the case may be, it is satisfied that the goods or services covered by the said documents having received and accounted for in the books of account of the receiver, he may allow Cenvat credit. He submits that, only the name of the appellant, i.e., service -recipient was wrongly mentioned by an error by the service provider. However, on the basis of other corroborative document, when it is established that the services were received by the appellant, Cenvat credit should not have been denied in view of the provisions of Rule 9(2) of Cenvat Credit Rules, 2004.

(3.) ON the other hand, Shri A.B. Kulgod, learned Asstt. Commissioner (AR) appearing on behalf of Revenue, reiterates the findings of the impugned order.