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2020 (2) TMI 173 - AT - Central ExciseCENVAT Credit - duty paying invoices - credit denied on the sole ground that the invoices issued by the service provider are not in the name of the appellant but in the name of the principle manufacturer - HELD THAT:- The proviso to Rule 9(2) states that credit shall not to be denied on the ground of lack of documents if the particulars with respect to details of service tax payable, description of taxable service, assessable value, service tax registration number of the person issuing invoice and his address which otherwise are available on record. The provision extends power to the authorities to allow the credit in case these details are available in the documents submitted - The documents produced clarifies that all the requisite details as mentioned in the proviso to sub rule 2 of Rule 9 ( as mentioned above ) were made available to the Department while availing the credit by the appellant. In such circumstances, the denial of credit for the sole reason that the invoices issued by the service provider were not in the name of the appellant who was the availing credit is not justifiable. Thus, it stands clarified that the other conditions for availing cenvat credit were fulfilled by the appellant who admittedly had paid the service tax. There remains no more requirement of invoice to be in his name only, Hence order under challenge is held unreasonable passed ignoring the intent of Rule 9 CCR, 2004. Otherwise also, the availability of Cenvat Credit is a substantial relief. The same cannot be denied merely on the ground of procedural lapse. Credit allowed - appeal allowed - decided in favor of appellant.
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