2026-VIL-934-CESTAT-DEL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Cenvat credit on running account bills, Invocation of extended period of limitation - Whether Cenvat credit can be availed based on running account bills and payment orders even if they are not specifically mentioned as prescribed documents under Rule 9(1) of the Cenvat Credit Rules, 2004 – Demand invoking extended period of limitation – HELD - The Cenvat credit availed on running account bills read with payment orders containing substantial particulars such as name and address of service provider, details of service recipient, description of service, service tax registration number, and service tax amount is admissible. The law does not envisage that specific nomenclature of documents is essential; instead, Rule 4A(1) of the Service Tax Rules uses flexible language such as "any document, by whatever name called," indicating that rules contemplate flexibility in nomenclature depending on trade and business practices - The Cenvat Credit Scheme was to remove the cascading effect of taxes, and once the receipt of input services and payment of service tax thereon is not in dispute, denial of credit cannot be sustained merely on procedural grounds. Further, the extended period of limitation cannot be invoked against a State instrumentality which is registered with the revenue, cooperates during audit proceedings, declares the details of Cenvat credit in regular service tax returns, and where there is no evidence of malafide intent to evade duty or suppression of facts - The mere fact that the irregularity was detected during audit conducted under the self-assessment does not justify invocation of the extended period - The impugned order is set aside and the appeal is allowed
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