2008 (7) TMI 122 - AT - Service Tax

Denial of credit - duty paying documents were in the name of the appellant, only objection of revenue is that the address mentioned in the invoices is not registered with the Revenue Authorities. We find the registration certificate was subsequently amended included the address mentioned in the invoices with retrospective effect hence denial of credit is not justified

Summary

Issues involved: Denial of credit based on invoices not in the name of the appellant, invoices not available, invoices in the name of employees, photocopies of invoices produced, address not registered with Revenue Authorities.

Analysis:

1. Denial of credit based on address not registered with Revenue Authorities:
- The appellant, a provider of Business Auxiliary Service, was denied credit due to invoices having addresses not registered with Revenue Authorities.
- The appellant argued that although the invoices were in their name, the address discrepancy was due to the registration certificate not including the mentioned addresses initially.
- The appellant successfully amended the registration certificate to include the addresses with retrospective effect, aligning it with the invoices.
- The Tribunal, citing a previous decision in the appellant's favor, set aside the denial of credit based on this ground.

2. Other grounds for denial of credit:
- The revenue contended that credit was rightly denied as the addresses on the invoices were not in the registration certificate at the time of availing credit.
- However, it was established that the duty paying documents were in the name of the appellant, with the only objection being the address discrepancy.
- The Tribunal upheld the denial of credit on other grounds but allowed the appeal regarding the address issue after the registration certificate was amended to include the relevant addresses.

3. Conclusion:
- The Tribunal found that the denial of credit based solely on the address discrepancy was unfounded once the registration certificate was amended to rectify the issue.
- The judgment highlights the importance of aligning invoice details with official registration documents to avoid credit denial issues.
- The appeals were disposed of accordingly, with credit being allowed concerning the address discrepancy while upholding the denial on other grounds.

This comprehensive analysis of the judgment provides a detailed understanding of the issues involved and the Tribunal's decision regarding the denial of credit based on the address not being registered with Revenue Authorities.