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2014 (2) TMI 382 - CESTAT BANGALOREDenial of Cenvat credit – Credit on Business Auxiliary Service – Non-mention of registration number in the invoices – Waiver of Pre-deposit – Held that:- It cannot be gain said that Rule 9 of the CCR, 2004 required the invoices of the service provider to contain certain essential particulars - If such essential particulars are found in the invoices, the CENVAT credit taken on the basis of such documents cannot be denied for want of other particulars - This is the mandate of Rule 9(2) of the CCR, 2004 – following Imagination Technologies India P. Ltd. vs. Commissioner [2011 (4) TMI 406 - CESTAT, MUMBAI] - so long as tax-paid nature of service is established and input service was utilized for providing output service, credit cannot be denied on the input service on the mere ground of non-mention of registration number in the invoices - waiver of pre-deposit granted recovery stayed till the disposal – Stay granted.
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