2018 (1) TMI 304

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..... egistration. In these circumstances, it cannot be said that the appellants were not registered as ISD - demand of credit set aside. Invoice did not contain any registration number - Held that: - Registration number is given by which it is ensured that the duty indicated to have been paid in the invoice is actually remitted to the government; it cannot be taken lightly. The appellants were at li .....

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..... and imposition of penalty. 2. Ld. Counsel for the appellants argued that two show-cause notices were issued to them denying cenvat credit on various counts. The appellants are not challenging the denial of cenvat credit except for the credit denied for following :- a) credit denied as the same was taken without ISD registration b) credit denied as the invoice did not contain any regist .....

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..... for the said registration. On going through the said registration certificate, it appears that it is given on the printed format with emblem and office address and it appears to be genuine. 4. He further pointed that they have taken credit on invoices on which no mention of registration no. He pointed that non mentioning of registration is a procedural lapse and on that count credit should n .....

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..... registration number on the invoices is merely a procedural lapse. do not agree with the said assertion. Registration number is given by which it is ensured that the duty indicated to have been paid in the invoice is actually remitted to the government; it cannot be taken lightly. The appellants were at liberty to produce the revised invoice with proper registration but they have not done so. In t .....

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..... credit cannot be allowed. The appeal this count is also dismissed. 10. The appellants have argued that there is no case for imposition of penalty as these were issued of interpretation. I find that in respect of service tax credit on labour charges the situation is ambiguous and the appellants could have been in doubt. Apart from that all other demands I do not find any reason for doubt. Thus .....

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