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2016 (12) TMI 973 - AT - Central ExciseCENVAT credit - denial on the ground that the address of the service provider given in the invoice is not their registered address as per the Registration Certificate - Held that: - From a plain reading of the proviso to Rule 9(2) of CCR, it is evident that discretion has been vested in the adjudicating authority, wherever there were some defects in the document or invoice of input service, et cetera like defect in particulars, it is provided that if the material particulars are contained in the invoice like the details of duty or service tax payable, description of the service, service tax registration number of the provider, and name and address of the provider of taxable service, then the adjudicating authority if satisfied that the goods or services covered by the said documents have been received and accounted for in the books of account of the receiver, he may allow the Cenvat credit - Further, the appellant have led evidences before the ld. Commissioner (Appeals) that the service provider have deposited the returns with the Department and have also annexed the challans indicating full payment of tax by the service provider - decided in favor of appellant-assessee.
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