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2017 (12) TMI 1096 - CESTAT MUMBAICENVAT credit - first appellate authority took note that a sample of the copies of invoices furnished did not bear the name and address of the provider of service as detailed in the registration certificate - rule 9(2) of the CCR, 2004 - Held that: - in the present instance there is a mis-match of the address of the supplier vis-Rs.-vis registration certificate. The validity of that ground to allege complicity especially in the context of the tax evasion by the service provider to deny CENVAT credit is sustainable only with reasonable evidence - denial of CENVAT credit on the ground of failure to deposit tax by the service provider is not correct in equity when there is no any express condition to that effect of CENVAT Credit Rules, 2004 - denial of credit not tenable - penalty also not proper - appeal dismissed - decided against Revenue.
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