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2019 (2) TMI 578 - AT - Service TaxCENVAT Credit - duty paying documents - invalid documents - denial on the ground that invoices issued in the name of Head Office, which was not registered as an ISD; Service Tax registration number is not mentioned; and credit denied on the invoices of Kingfisher Airlines showing that Service Tax payment has not been reflected in the invoices. Denial on the ground that invoices issued in the name of Head Office, but received and used in the local office, when Head Office is not registered - Held that:- The issue is no more res integra and settled by various judgments of this Tribunal including M/s Biotor Industries Ltd. [2017 (2) TMI 1062 - CESTAT, AHMEDABAD], where it was held that when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty - credit allowed. Credit denied on the ground that missing Service Tax registration number in the invoices of the input supplier - Held that:- The issue is covered by the judgment of this Tribunal in the case of M/s HCL Technologies Ltd. [2015 (9) TMI 1037 - CESTAT NEW DELHI], where it was held that non-mentioning of registration number of the service provider is only a procedural lapse and Credit cannot be denied on account of procedural lapse when substantive entitlement itself is not disputed - credit allowed. Credit denied on the invoices of Kingfisher Airlines showing that Service Tax payment has not been reflected in the invoices - Held that:- Even though against the column - 'Tax paid', it is mentioned as 'pre-paid tax but not as Service Tay paid'. However, on calculation of the amount of tax paid on the value of service mentioned, it is nothing but the rate of Service Tax paid as applicable on the gross taxable value mentioned in the respective invoice - all the pleas of the learned C.S. for the appellant needs to be scrutinized in the light of the C.A. certificate now produced claiming that the input services against respective invoices were received and used in providing the output services - matter placed on remand. Appeal allowed in part and part matter on remand.
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