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TMI Blog2019 (11) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... - appeal dismissed. - ST/CROSS/86834/2018, Service Tax Appeal No. 88321 of 2018 - A/86732/2019 - Dated:- 24-6-2019 - HON BLE DR. SUVENDU KUMAR PATI, MEMBER (JUDICIAL) Shri Onil Shivadikar, Asst. Commissioner (AR) for Appellant Shri Sachin Chitnis, Advocate for Respondent ORDER SUVENDU KUMAR PATI: Confirmation of duty demand of ₹ 3,33,217/- towards recovery of inadmissible credits under Section 73 (1) of Finance Act 1993 along with interest and equivalent penalty by the adjudicating authority that was set aside by the Commissioner (Appeals-II), Central Tax, Pune in his order dated 20-04-2018 is assailed by the Revenue Department in this appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit on common input services, on services of renting of immovable property in respect of un-registered premises and also availement of Cenvat credit on the basis of service invoices that contains no address. He has drawn attention of this Bench to Rule 3(1) of the Cenvat Credit Rules 2004, Rule 4 (a) of the Service Tax Rule and Rule 9(1) of the Cenvat Credit Rules to support the finding of the adjudicating authority and prayed to set aside the order passed by the Commissioner (Appeals) allowing the appellant to avail the inadmissible credit. 4. In response to such submissions, Learned Advocate Mr Sachin Chitnis for the respondent Company submitted that the disputed office situated at premises of 5th floor was incorporated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eals), he had opined that since the adjudicating authority had no dispute on the utilisation of credits by the appellant as input services for providing output service and only dispute on the fact of non-registration of other premises of the respondent, proviso to sub-Rule (2) of Rule 9 would be squarely applicable in the case of appellant. The said proviso reads; Provided that if the said document does not contain all the particulars but contains the details of duty or service tax payable, description of the goods or taxable service, 4[assessable value, Central Excise or Service tax registration number of the person issuing the invoice, as the case may be], name and address of the factory or warehouse or premises of first o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut service has been received and utilized for providing output service by the Appellant, the Cenvat credit on such input service is admissible and it makes no difference if the address of the Appellant is wrong or missing in the invoice. 6. I find no irregularity in the reasoned order of the Commissioner (Appeals) as discussed in the preceding para. Further as has been consistently held by this Tribunal in several decisions relied upon by the appellant as referred above and as Rule 4 (2) service tax Rule had not expressly stated that Cenvat Credit is not admissible without such registration of units, there is no reason to depart from the judicial president set by this Tribunal which has been consistently in favour of allowin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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