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2014 (10) TMI 728 - AT - Service TaxDenial of CENVAT Credit - absence of registration number of service provider - Held that:- There is no dispute about raising of the invoices by the service provider and giving all the particulars including the fact of payment of service tax. When the same is taken into consideration along with S.T. 3 return filed by the service provider, it leads to the inevitable conclusion that service provider has paid the service tax. In any case, I find that there is no dispute about the above fact and only reason for denial of credit is absence of registration number of service provider. I find that said defect is a rectifiable defect and the appellant having produced S.T. 3 return of the service provider which bears his registration, is sufficient to meet the objection of the Revenue. Accordingly, I find no reason to deny the credit to the appellant. Impugned order is set aside - Decided in favour of assessee.
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