2017 (10) TMI 396

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... documents have an important role and responsibility is cast on the personal availing Cenvat Credit to ensure that the person providing the service really exist and has paid the duty to the exchequer - In the instant case, absence of service tax registration number clearly indicate that service tax has not been paid to the Government. Failure to perform due diligence on the part of the appellant is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ax registration number of the service provider mentioned or where wrong service tax registration number was mentioned. She argued that the receipt of services and payment of service tax paid by the appellant to the service provider are not disputed and in these circumstances credit should not be denied to them. She further argued that they have reversed the Cenvat Credit without utilizing the same .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y indicate that service tax has not been paid to the Government. Similarly, before availing the Cenvat Credit, the appellants are required to ensure that the service provider are existing and are duly registered. Failure to perform due diligence on the part of the appellant is apparent. In these circumstances, the credit of Cenvat Credit on these documents cannot be allowed. 5. The appellants h .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X