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2014 (12) TMI 592 - AT - Service TaxWrong availment of CENVAT credit - Imposition of penalty - In the invoices, the addresses of the service providers were not mentioned - appellants failed to produce relevant invoices in respect of credit taken - Held that:- Issue arose somewhere in the year 2008-09 and thereafter the appellants took steps to rectify and therefore there is no demand for the subsequent period. The show-cause notice was issued in 2010 and now it is more than 5 years since the issue was opened, yet the appellants have not taken any steps to cure the defect for the past period. Even before the commissioner, no details of invoices where such defects have been rectified were produced and today also, the learned counsel fairly agrees that appellants are still making efforts. Even though assessee relied upon several decisions to submit that it was held in those decisions that the service providers address need not be there, on going through the decisions cited, we find that in none of the cases, the invoices in which service provider's address was not there was the subject matter of dispute. Therefore, there is no precedent decision supporting the view taken by the learned counsel. As regards admissibility of credit on invoices wherein the address of service provider is non-existent, we are not in a position to hold that appellant has made out a prima facie case for waiver - stay granted partly.
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