2014 (2) TMI 382

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... - CESTAT, MUMBAI] - so long as tax-paid nature of service is established and input service was utilized for providing output service, credit cannot be denied on the input service on the mere ground of non-mention of registration number in the invoices - waiver of pre-deposit granted recovery stayed till the disposal – Stay granted. - Appeal No.: E/663 & 1139/2012 - MISC. ORDER No. 25524 & 25525 / 2013 - Dated:- 4-4-2013 - Mr. P.G. Chacko and Mr. B.S.V. Murthy, JJ. For the Appellant: Mr. Ravi Raghavan, Advocate For the Respondent: Ms. Sabrina Cano, Superintendent (AR) ORDER Per: P. G. Chacko; These applications filed by the appellant seek waiver and stay in respect of the adjudged dues which include (a) an amount of Rs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ceed on the premise that the service on which CENVAT credit was taken by the appellant is an input service defined under Rule 2(l) of the CENVAT Credit Rules, 2004. In this scenario, we have proceeded to hear both sides on the second question, that is, whether the invoices on the basis of which the credit was taken are acceptable under Rule 9 of the CENVAT Credit Rules. The adjudicating authority has found that these documents did not disclose the registration number, name, address and other particulars of the service provider and hence cannot be accepted for the purpose of CENVAT credit. However, the learned counsel would argue that the CENVAT credit could not have been denied on such technical grounds inasmuch as payment of service tax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ely in favour of the service recipient who took CENVAT credit on the strength of invoices of input service provider, wherein the registration number of the service provider was not mentioned. The cited decision is to the effect that, so long as tax-paid nature of service is established and input service was utilized for providing output service, credit cannot be denied on the input service on the mere ground of non-mention of registration number in the invoices. In one of the impugned orders, wherein a similar issue was considered by the learned Commissioner, no finding against payment of service tax on input service is seen recorded. Prima facie, the adjudicating authority has not questioned the tax-paid nature of the input service. If tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X