9911796707
TMI Blog2011 (3) TMI 776X X X X Extracts X X X X X X X X Extracts X X X X ..... of cenvat credit - Held that: appellants originally applied for centralized registration on 23-3-2005, which was denied to them on 19-1-2006 - it is not disputed that centralized registration was subsequently granted to the shared service centers, Kolkata and Chennai and the appellant is availing the benefit of credit of service tax based upon the invoices issue by them Denial of service tax cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the ground that at the time of availing input service credit, the ISD was not registered and as such, the invoices issued by them cannot be considered to eligible invoices for the purpose of availment of cenvat credit. In addition, it further stands noted by the Commissioner that some of the invoices are not complete inasmuch as they do not reflect upon the registration number of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue by them. 3. As regards other objections, it is seen that there is, otherwise no dispute about the availment of service and availability of the credit of service tax paid on the same. Denial of service tax credit on the basis of technical and procedural grounds as non-mention of certain facts in the invoices, may not be justifiable. As such, at this prima facie stage, we are of the view that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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