- (1.) Case has been called out in the revised list. Names of Sri R.C. Shukla and Krishna Agrawal are reflected in the cause list, as counsel for the revenue. Sri Krishna Agrawal alone is present on behalf of the department. We asked him to proceed with the matter.
(2.) Heard Sri Krishna Agarwal, learned counsel for the revenue and Sri Tanmay Sadh holding brief of Sri Nishant Mishra, learned counsel for the assessee.
(3.) This appeal has been filed by the department against the order of the Custom, Excise and Service Tax Appellate Tribunal (hereinafter referred to as the Tribunal) dated 30.12.2011 raising following as substantial questions of law:- "(i) Whether the head office of the party, not registered with the department under the provisions as envisaged under Notification No.26/2005-Service Tax dated 07.06.2005 issued in terms of sub section (2) of Section 69 of the Finance Act, 1994 is eligible to issue any document to pass on the credit to their manufacturing unit and whether on the basis of these documents CENVAT credit be allowed? (ii) Whether a manufacturer is eligible to avail and utilize CENVAT credit on the basis of the documents which are not prescribed under the provisions of Rule 9 of the CENVAT Credit Rules, 2004? (iii) Whether CENVAT credit be allowed on the basis of documents which do not contain the statutory information as per the provisions of Rule 4A (2) of the Service Tax Rules, 1994?";