2014 (10) TMI 728

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..... RDER After dispensing with the condition of pre-deposit of Service Tax of Rs. 1,06,827/- and penalty of identical amount, I proceed to decide the appeal itself. 2. The said Cenvat credit stand denied on the sole ground that the invoices issued by the service provider i.e. M/s. Tiger Security Service do not bear the registration number of service provider. The appellant, during the course of .....

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..... I find that there is no dispute about the above fact and only reason for denial of credit is absence of registration number of service provider. I find that said defect is a rectifiable defect and the appellant having produced S.T. 3 return of the service provider which bears his registration, is sufficient to meet the objection of the Revenue. Accordingly, I find no reason to deny the credit to t .....

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