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TMI Blog2020 (2) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... Serial Numbers is not flowing - As regard non-mention of service tax registration or it is over written on the invoice the same is only procedural lapse, so long, there is no dispute regarding payment of service tax by the service provider. At the most, if the department has any doubt about the authenticity of the invoices due to the said discrepancies the department is free to carry out the verification of invoices at the service providers end to ensure that with reference to the invoices on which credit was availed, proper service tax was paid. The Learned Commissioner proceeded to disallow the credit solely on the ground that the invoices do not bear the Pre-printed Serial Number and the Registration Number is not mention in the inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rayanan, Learned Counsel appearing on behalf of the appellant submits that except the minor discrepancy as pointed out by the Adjudicating Authority there is no case of the department that the service tax paid under the cover of invoices of service provider is under disputed. He submits that the invoices were subsequently verified by the department with reference to the audit objection. The verification was done at the end of the service provider regarding actual payment of service tax, the said verification report was on record before the Adjudicating Authority. Despite this fact brought to notice of the adjudicating authority, he has disallowed the Cenvat Credit only on the basis of minor discrepancies. He submits that as per the prevalen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... letion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of such taxable service provided or to be provided and such invoice, bill or as the case may be, challan shall be serially numbered and shall contain the following, namely (i) The name, address and the registration number of such person (ii) The name and address of the person receiving taxable service (iii) Description classification and value of taxable service provided or to be provided and (iv) The service tax payable thereon. Provided that in case the provider of taxable serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ance of the proforma invoice prepare the invoice in terms of this rule after making adjustments in respect of the goods rejected and returned by the buyer. The proforma invoice and the invoice issued in terms of this sub-rule shall have cross reference to each other by way of their serial numbers: ] Provided further that the said period of five working days, as referred to in the first proviso, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five working days, by the Commissioner of Central Excise, on receipt of a request from the said manufacturer. [(2) The invoice shall be serially numbered and shall contain the registration number, address of the concerned Central Excise Divisio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is over written on the invoice the same is only procedural lapse, so long, there is no dispute regarding payment of service tax by the service provider. At the most, if the department has any doubt about the authenticity of the invoices due to the said discrepancies the department is free to carry out the verification of invoices at the service providers end to ensure that with reference to the invoices on which credit was availed, proper service tax was paid. We also observed that at the time of audit whereby the same objection was raised a report was sought from the service providers end and it was found that the service tax was paid. We also observed that the appellant in their reply dated 20.06.2011 submitted regarding the verificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said audit report. (viii) that, they submitted their detailed submissions about para s raised by the audit party in the above said audit report vide their letter dated 08-02-2011 to the Superintendent of Central Excise, Range-Valsad. Thereafter, Range Superintendent of Central Excise, Valsad verified all hand written serial numbered invoices of service provider with TR-6 /GAR-7 challans of the service provider through which service tax was paid by service provider and submitter his detailed report to the Deputy Commissioner of Central Excise, Division- Valsad. Thereafter, Deputy Commisioner of Central Excise, Division- Valsad submitted his detailed report to the Deputy Commissioner of Central Excise, Customs Service Tax (Audit), Dama ..... X X X X Extracts X X X X X X X X Extracts X X X X
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