Case Law Details
Visa Resources India Limited Vs Commissioner of CGST (CESTAT Kolkata)
As per clause (f) of Rule 9 of Cenvat Credit Rules, 2004, an invoice issued by a provider of input service is a valid document for availment of Cenvat credit. In the present case of the Appellant, the heading of the document as seen from sample copies attached with the appeal paper book though are nomenclated as debit notes but they contain all the disclosures as required in a tax invoice as per Rule 4A of the Service Tax Rules, 1994.
Further it is not in dispute that the services have not been consumed/utilised by the Appellant and no such allegation had been made out in the SCN issued. Thus, considering the above factual aspect, I am of the view that Cenvat credit cannot be denied to the Appellants and thus the appeal succeeds to that extent and the demand is quashed.
FULL TEXT OF THE CESTAT KOLKATA ORDER
The present Appeal has been preferred by the Appellant against the Order passed by the First Appellate Authority dated 14/02/2018 covering the period from April 2010 to March 2013 by which a demand of Cenvat Credit of Rs.20,89,464/- and Service Tax of Rs.23,622/- has been confirmed along with interest and imposition of penalty.
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