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2010 (2) TMI 437 - AT - Service TaxCenvat Credit - Documents and Accounts - This appeal is against the denial of Cenvat credit to the appellants on the ground that Registration No. on the invoices has not been mentioned and impugned service was not eligible input service for taking credit. Held that - rectified invoice were not produced before adjudicating authority. Matter was to be remanded to him to examine said invoice.
Issues: Denial of Cenvat credit due to missing information on invoices and illegibility of input services.
Analysis: 1. The appeal challenges the denial of Cenvat credit to the appellant due to missing Registration No. on invoices and other discrepancies. The appellant's Chartered Accountant argued that some invoices with discrepancies were rectified, and amended invoices were submitted. It was contended that the denied input services were eligible for Cenvat credit. 2. The Judicial Member noted that the rectified invoices were not presented before the adjudicating authority. Consequently, the authority confirmed the demand and denied Cenvat credit. The Judicial Member decided to remand the case back to the original authority for re-examination. The authority was instructed to review the invoices for Registration No., claimant's name, service usage, and the denial of Cenvat credit eligibility under section 2(l) of the Cenvat Credit Rules. 3. The adjudicating authority was directed to consider previous judgments by the Tribunal and provide the appellant with a fair hearing to present their case. The order emphasized the need for a detailed, speaking order after the re-examination. The matter was remanded for fresh adjudication, ensuring a thorough review of the issues raised regarding the denial of Cenvat credit. 4. In conclusion, the judgment highlighted the importance of proper documentation on invoices for claiming Cenvat credit and the necessity for a comprehensive review of the eligibility of input services. The decision to remand the case back to the original authority aimed to ensure a fair assessment based on relevant legal provisions and precedents set by the Tribunal.
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