2015 (12) TMI 1309

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..... the Service Tax Registration certificate. The appellant also drew the attention of the invoices issued by them as Service Provider indicating the Service Tax Code Number. It is evident from the record that the appellant was registered with the Service Tax authorities. - appellant placed the Service Tax registration certificate as well as the Service Tax Code Number as mentioned in the invoices bef .....

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..... 4 of the First Schedule to the Central Excise Tariff Act, 1985. They are also providing output service under the category of Construction Service and Sponsorship Services. The appellants are separately registered with the Central Excise Authorities and Service Tax authorities. Two show cause notices were issued proposing to deny the Cenvat Credit on the Input Service on the ground that it was not .....

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..... n of the invoices issued by them as Service Provider indicating the Service Tax Code Number. It is evident from the record that the appellant was registered with the Service Tax authorities. The Learned Authorised Representative on behalf of the Revenue submits that the matter may be remanded to the Adjudicating authority for examining the registration certificate. 4. In my considered view, the .....

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