9911796707
TMI Blog2016 (12) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... ider, and name and address of the provider of taxable service, then the adjudicating authority if satisfied that the goods or services covered by the said documents have been received and accounted for in the books of account of the receiver, he may allow the Cenvat credit - Further, the appellant have led evidences before the ld. Commissioner (Appeals) that the service provider have deposited the returns with the Department and have also annexed the challans indicating full payment of tax by the service provider - decided in favor of appellant-assessee. - Ex.Appeal No.50024/15 - FINAL ORDER NO.70930/2016 - Dated:- 21-6-2016 - Mr. Anil Choudhary, Member (Judicial) Shri Parth Mullick, Advocate for the Appellant (s) Shri Pawan Ku ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by this Tribunal vide Final Order No.A/52394/2014 - SMB dated 2/6/14. this Tribunal had remanded the issue to the Commissioner (Appeals) with a direction to re-appreciate the evidence after hearing the appellant in accordance with law. Thereafter, by the impugned order the ld. Commissioner (Appeals) have been pleased to allow the Cenvat credit of ₹ 43,943/- on the invoices not containing the PAN based registration number of the service provider. So far the Cenvat credit disallowed for defect in address of the service provider is concerned, it has been observed that the invoices issued from such premises are not proper documents in terms of Rule 9 of CCR for availing credit of service tax. 4. Having considered the rival contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service ; (iii) Description, classification and value of taxable service provided or to be provided ; and (iv) The service tax payable thereon. 5. From a plain reading of the proviso to Rule 9(2) of CCR, it is evident that discretion has been vested in the adjudicating authority, wherever there were some defects in the document or invoice of input service, et cetera like defect in particulars, it is provided that if the material particulars are contained in the invoice like the details of duty or service tax payable, description of the service, service tax registration number of the provider, and name and address of the provider of taxable service, then the adjudicating authority if satisfied that the goods or services c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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