9911796707
TMI Blog2018 (10) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... ollected by him from the Appellant, who have utilised their services. CENVAT credit is being denied to the Appellant only on the ground that the invoices were not having the registration number of the service provider. There is no allegation or finding to the effect that the input services were not received by the Appellant or that the said services were not covered under the scope of eligible input services in terms of CENVAT Credit Rules, 2004 - There is no dispute that the Appellant had made substantial compliance for availing the CENVAT credit, whatever error or discrepancy has occurred that too was rectified by the Appellant without any delay. Non-mentioning of registration number is merely a procedural lapse. It is settled legal po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould not be disallowed and recovered from them under Rule 14 of the CENVAT Credit Rules, 2004 read with the proviso to Section 73(1) of Finance Act, 1994. (ii) Interest should not be demanded recovered from them under Rule 14 of CENVAT Credit Rules, 2004 read with Section 75 of Finance Act, 1994; (iii) Penalty should not be imposed upon them for failure to pay Service Tax under Rule 14 of the CENVAT Credit Rules, 2004 and Section 76 of the Act. (iv) The penalty should not be imposed upon them under Rule 15(3) of the CENVAT Credit Rules, 2004 read with the provisions of Section 78 of Finance Act, 1994. 2. The Adjudicating Authority vide Order-in-Original dated 30.12.2015 confirmed the demand of Service Tax along wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it about non-mentioning of service tax registration number, the Appellant immediately provided the same to them. There is no dispute that the Appellant had made substantial compliance for availing the CENVAT credit, whatever error or discrepancy has occurred that too was rectified by the Appellant without any delay. Non-mentioning of registration number is merely a procedural lapse. It is settled legal position that CENVAT credit should not be denied on mere technicalities or procedural lapses. 4. In view of the above, I hold that the Appellant is entitled to CENVAT credit and since there is no contumacious or deliberate defiance of law, extended period of limitation is not attracted in the present case. The appeal is thus allowed with c ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
