AdvertisementRajasthan Housing Board Vs Commissioner (Appeals) (CESTAT Delhi)The Delhi CESTAT allowed both appeals filed by Rajasthan Housing Board against orders upholding denial of CENVAT credit availed on running account bills. During audit, the Department alleged that CENVAT credit had been availed without proper documents prescribed under Rule 9(1) of the CENVAT Credit Rules, 2004. The Tribunal examined Rule 4A of the Service Tax Rules, 1994 and Rule 9 of the CENVAT Credit Rules, 2004. In the subsequent return (October 2013 to March 2014) they have shown opening balance of cenvat credit amounting to 10,14,321/- and have also availed cenvat credit of 45,43,471/- during the said period and utilized the same. The credit has been taken on such service tax and service tax payment challan is a proper document to claim the credit under RCM.