- (1.) By way of this appeal, the appellant has assailed the judgment and order of the Tribunal whereby tribunal has allowed the appeal of the assessee.
(2.) This court while admitting the appeal on 18.4.2016 framed following substantial question of law:- "Whether Central CENVAT Credit can be allowed on the basis of a document which does not carry required details as are provided under Rule 9(1) of CENVAT Credit Rules, 2004."
(3.) The facts of the case are that M/s. Bharti Hexacom Ltd. K21, Sunny House, Malviya Marg, C-Scheme, Jaipur (Raj.) (hereinafter referred to as "the respondent" also) holder of Service Tax Registration No.AAACH1766PST001 are engaged in providing taxable services under the category of Telecommunication Services. 3.1 During the course of audit of the records of the respondent, it was noticed that the respondent has availed and utilized Cenvat credit amounting to Rs.30,83,728/- (including Education Cess) on the strength of Debit Notes issued by M/s. GAIL (I) Ltd., Jaipur on 24.4.2006, 19.7.2006, 16.10.2006 and 15.2.2007. Since debit note is not a specified document for taking Cenvat Credit rules, 2004, the Cenvat credit so availed by the respondent and subsequently utilized for payment of taxes which appeared to be irregular under provisions of law. Such irregular availment and utilization of Cenvat credit on the strength of improper document (Debit notes), the respondent appeared to have contravened the provisions of Rule 9(1) of the Cenvat Credit Rules, 2004 and Section 68 of the Finance Act, 1994 read with Rule 6 of the Service Tax Rules 1994 and therefore, they appeared liable for penalty under Rule 15(4) of the Cenvat Credit Rules, 2004 read with Section 76 & 78 of the Act.;