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TMI Blog2023 (9) TMI 1092X X X X Extracts X X X X X X X X Extracts X X X X ..... that the documents could not be produced for verification - HELD HAT:- The Appellant has relied upon various decisions of the Tribunal, wherein it has been held that so far as the receipt and utilization of the input services is not in dispute, Cenvat credit cannot be denied - the contention of the Appellant agreed upon that substantial benefit cannot be denied merely on account of procedural infractions. In the absence of any allegation with respect to eligibility of service as an input service and when substantial compliance has been fulfilled, the credit denied on account of procedural infractions is not sustainable. Time Limitation - HELD THAT:- In this case, the demand has been raised in respect of the period from the 2nd Half of 2004-05 to 2007-08 vide SCN dated 30.03.2010, which is beyond the normal period of limitation of one year. As there was no suppression of fact with intention to evade the tax has been established in this case, the demand confirmed in the impugned order, except what is admitted and paid by the Appellant, is liable to be set aside on the ground of limitation also. Interest and penalty - HELD THAT:- As the denial of credit is not sustainable, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by them. They stated that the impugned Security Services and Manpower services provided by Apollo and Laxmi Enterprises has been used at various locations as a part of their ongoing business of providing maintenance and repair service from locations across India. Therefore, the entire expenditure of Security Manpower services was incurred in relation to provision of taxable service and hence eligible for CENVAT credit in accordance with the provisions of Rule 2(l) of CENVAT Credit Rules, 2004 4. In the instant case, the Appellant is the Head Office separately registered under the Service Tax vide Registration no. AABCT0704GST014. They have entered a contract with Apolo Security Detective services for providing security services and Laxmi Enterprises for providing manpower supply services across India. However, since the contract has been executed by them, the service provider had raised the invoice charging applicable service tax in their name and the consideration for the said service including service tax has also been paid by them. It is relevant to mention here that there is no dispute whatsoever regarding receipt of service and its eligibility and thus It is an undisp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to be set aside. 8. Regarding denial of CENVAT credit of Rs.2,35,946/-, the Appellant stated that the credit has been denied on the sole ground that the input documents were not proper. The break-up details of the credit are as below: Sl. No. Particulars Amount (Rs.) A. Credit availed based on xerox/photocopy of the Invoice 73,947 B. Credit availed on Invoices having no Registration number of Service Provider 48,668 C. Credit availed on Invoices not showing address of Appellant 38,032 D. Credit availed but invoice could not be produced 75,140 E. Others 159 Total 2,35,946 9. The issue of availment of CENVAT credit based on Xerox copy/photocopy of invoice and/or invoice not containing all the particulars is no longer res integra as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n-mentioning ofregistration number of service provider on invoices is only a procedural lapse withregard to duty paying documents, in absence of any evidence of services not havingbeen received or utilized, substantive benefit of credit, not deniable for such procedurallapse. Integra Software Services Pvt. Ltd. Versus Commr. of C. Ex., Puducherry [2017 (48) S.T.R. 137 (Tri. - Chennai)](Pg No. 35 to 42) The Tribunal in this case held that mere non-availability of registration details of service providers on invoice are nothing but procedural lapses and thus consequent refund of unutilized credit on export of services not deniable on aforesaid grounds 11. The Appellant stated that substantial benefit cannot be denied merely on account of procedural infractions. In absence of any allegation with respect to eligibility of service as an input service and when substantive compliance laid down in the statute for availing the credit has been fulfilled particularly when there is no dispute as regards receipt of goods/services, payment of duty/tax or eligibility to take credit in respect of such goods/input services, denying the substantive benefit of availment of CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent service tax registered units located across India whereas the credit has been availed by the Appellant at the Head office. The Appellant stated that the impugned Security Services and Manpower services provided by Apollo and Laxmi Enterprises has been used at various locations as a part of their ongoing business of providing maintenance and repair service from locations across India. We observe that the Head Office is separately registered under the Service Tax vide Registration no. AABCT0704GST014. They have entered a contract with Apolo Security Detective services for providing security services and Laxmi Enterprises for providing manpower supply services across India. Since the contract has been executed by them, the service provider has raised the invoice charging applicable service tax in their name and the consideration for the said service including service tax has also been paid by them. It is relevant to mention here that there is no dispute regarding receipt of service and its eligibility. It is an undisputed fact that these services were used for providing taxable repair and maintenance services and they have discharged service tax liability on such output services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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