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2017 (3) TMI 612 - AT - Service TaxCENVAT credit - credit was availed on input service on the strength of debit notes, letters, bills, vouchers and other documents issued by service providers on which details like Serial No. Registration No. of service provider were not mentioned. Department entertained a view that credit is not admissible on the above documents - time limitation - Held that: - The amendment in Rule 4 (A) of Service Tax Rules, 1994 was brought forth making it mandatory to include the registration no. of the service provider in the invoices only with effect from 2011. Whereas the department has issued the SCN for the period from 2007-2011 in the year 2011 Major portion of the demand is beyond normal period. Further in the reply to SCN itself, the appellant has furnished all details with regard to the credit availed by them and also clarified the short comings in the documents. The department does not have a case that the credit is otherwise not eligible to the appellants. So also there is no case for the department that appellant has not properly accounted for the credit availed by them - The appellant succeeds both on merits as well as on limitation - appeal allowed - decided in favor of appellant.
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