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TMI Blog2016 (12) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... their registered address as per the Registration Certificate. 2. The issue in this appeal is whether Cenvat credit can be denied to the appellant for defect or change in address of the service provider in the invoice issued by them for services provided to the appellant under the provisions of Rule 9(1) and 9 (2) of Cenvat Credit Rules, 2004 read with Rule 4 A of the Service Tax Rules. 3. Heard the parties. The issue relates to the disallowance of Cenvat credit for the period 2009-10 to 2011-12 on some invoices on the allegation that billing has been done by the service provider from the address other than as mentioned in STD Code and/or Registration Certificate. 4. SCN dated 6/3/12 was issued to the appellant, w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty or service tax payable, description of the goods or taxable service assessable value, Central Excise or Service Tax Registration Number of the person issuing the invoice, as the case may be, name and address of the factory or warehouse or premises of first stage or second stage dealers or provider of taxable service, and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of account of the receiver, he may allow the Cenvat Credit." Rule 4A of Service Tax Rules, 1994, reads as under: "According to Rule 4A of Service Tax Rules, 1994, every perso ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provider have deposited the returns with the Department and have also annexed the challans indicating full payment of tax by the service provider. I find that the ld. Commissioner (Appeals) has failed to consider the same and record the finding as to why the input services credit is still not allowable under the proviso to Rule 9(2) of CCR, 2004. Having considered the evidence on record, I am satisfied that the appellant is entitled to Cenvat credit of Rs. 94,239/- and accordingly, I allow the appeal and set aside the impugned order to the extent it disallows Cenvat credit of Rs. 94,239. The appellant will be entitled consequential benefit if any. The penalty retained by Commissioner (Appeals) is also set aside. (Dictated an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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