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TMI Blog2019 (2) TMI 578X X X X Extracts X X X X X X X X Extracts X X X X ..... otor Industries Ltd. [2017 (2) TMI 1062 - CESTAT, AHMEDABAD], where it was held that when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty - credit allowed. Credit denied on the ground that missing Service Tax registration number in the invoices of the input supplier - Held that:- The issue is covered by the judgment of this Tribunal in the case of M/s HCL Technologies Ltd. [2015 (9) TMI 1037 - CESTAT NEW DELHI], where it was held that non-mentioning of registration number of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Transport of Goods by Air and Business Support Service . During the relevant period from April, 2006 to July, 2008, they availed CENVAT Credit amounting to ₹ 23,68,433/- on the Service Tax paid on the input services namely Transport of Goods by Air. Alleging that the appellant had wrongly availed the said CENVAT Credit on invalid documents, show-cause notice was issued to them on 16.09.2011 for recovery of the said credit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, they filed an appeal before the learned Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 3. Learned C.A. Shri Archit Agarwal for the appellant submits ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration number of the service provider was not mentioned in the input invoices, credit cannot be denied. With regard to the amount of ₹ 14,58,116/- availed on the invoices issued by M/s Kingfisher Airlines Ltd., the learned C.S. has submitted that in the respective input invoices incorrectly for the word Service Tax it is mentioned as pre-paid tax . It is his contention that denial of credit of the total amount of ₹ 14,58,116/- merely on this ground is unsustainable. In support of his contentions about the receipt and utilization of input service which total credit of ₹ 23,68,443/- was availed, the learned C.S. produced the C.A. certificate. He submits that since credit has been correctly availed on the input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of M/s HCL Technologies Ltd. - 2015 (40) STR 1124 (Tri-Del) and R.R. Donnelley India Outsource Pvt. Ltd. - 2017 (51) STR 325 (Tri-Bang). 6. On going through the sample invoices of Kingfisher Airlines, I find that even though against the column - 'Tax paid', it is mentioned as 'pre-paid tax but not as Service Tay paid'. However, on calculation of the amount of tax paid on the value of service mentioned, it is nothing but the rate of Service Tax paid as applicable on the gross taxable value mentioned in the respective invoice. However, I also find merit in the contention of the learned AR for the Revenue that all the pleas of the learned C.S. for the appellant needs to be scrutinized in the light ..... X X X X Extracts X X X X X X X X Extracts X X X X
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