Case Law Details

Case Name : Pepsico India Holding Pvt. Ltd. Vs. Commissioner of Central Excise (CESTAT Mumbai)
Appeal Number : 2012-TIOL-787-CESTAT-MUM
Date of Judgement/Order :
Related Assessment Year :
Courts : All CESTAT (686) CESTAT Mumbai (138)

We are sharing with you an important  judgment  of  Hon’ble  CESTAT-Mumbai in the case of  Pepsico India Holding Pvt. Ltd. Vs. Commissioner of Central Excise, Mumbai-II [2012-TIOL-787-CESTAT-MUM] on the following issue:-

Issue: Whether the Cenvat credit can be denied on the ground that the invoice number was handwritten or rubber stamped but not printed on invoice?

Facts: The appellants are in appeal against the impugned orders wherein input credit taken by them on duty paid invoice was denied only on the basis that the invoice number was handwritten or rubber stamped but not printed. A show-cause notice was issued and demands were confirmed by both the lower authorities. Aggrieved from the said orders, an appeal was filed before the CESTAT-Mumbai.

The appellant submitted that there is no requirement in the CENVAT Credit Rules that the invoice number should be printed and the only requirement is that the invoice should be serially numbered.

Held: The CESTAT observed that Rule 9of the Cenvat Credit Rules,2004 provides that the CENVAT credit shall be taken by the manufacturer on the basis of the invoice issued by the manufacturer for clearance of inputs/capital goods from the factory. Further, Rule 9(2) of Cenvat Credit Rules, 2004 provides that:

“No CENVAT credit under sub-rule (1) shall be taken unless all the particulars as prescribed under the Central Excise Rules, 2002 or the Service Tax Rules, 1994, as the case may be, are contained in the said document.”

Rule 11 of Central Excise Rules, 2002 provides that:

“The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise division,name of the consignee, description, classification, time and date of removal, mode of transport and vehicle registration number, rate of duty, quantity and value, of goods and the duty payable thereon.”

And Rule 4A of the Service Tax Rules, 1994 provides that:

“Taxable service to be provided or credit to be distributed on invoice, bill or challan.-

 (1) Every person providing taxable service shall not later than thirty days {fourteen days prior to 1-4-2012} 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 such 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{Substituted vide Notification No.  36/2012- Service Tax, Dated 20/06/2012, before it was read as:- “(iii) description, classification and value of taxable service provided or to be provided;}

(iv) the service tax payable thereon.

………………………………………………………………………..”

Therefore, in accordance with the above provisions, it was held that there is no requirement that the invoice number should be printed on the invoice. The only requirement is that invoice should be serially numbered. Henceforth, it was decided that the appellant had fulfilled the requirement of CENVAT Credit Rules, 2004. Accordingly, they were entitled to avail input credit on the strength of the invoices in question.

Bimal Jain
FCA, ACS, LLB, B.Com (Hons)
Mobile: +91 9810604563
E-mail: bimaljain@hotmail.com

More Under Excise Duty

Posted Under

Category : Excise Duty (4127)
Type : Judiciary (11418)
Tags : CA Bimal Jain (675) Cestat judgments (875)

0 responses to “Cenvat Credit cannot be denied if invoice number was handwritten or rubber stamped”

  1. AJAY KUMAR THAKUR says:

    polyester popcorn is a recycled product that has at its base the polymer known as PETi.e.polyethelene terephthalate. polyester popcorn is a densified form of virgin polyester wiry.polyester popcorn is an emerging substitute to the PET flakes made of recycled PET bottles and containers. PET is a resin which is primarily used to manufacture polyester fibre,polyester yarn, PET strap, PET sheet, PET bottles etc. we want to know the central excise sub heading no of PET Popcorn and Polyester Popcorn.

  2. jain says:

    Thanks for the info sir.
    real life issue for buyers..

Leave a Reply

Your email address will not be published. Required fields are marked *