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2023 (5) TMI 895 - AT - Service TaxCENVAT Credit - credit in respect of services received prior to registration - HELD THAT:- In terms of Rule 4A(1) of Service Tax Rules, 1994 the invoice or the challan shall be serially numbered and shall contain the name, address and registration number of such person (i.e. provider of the services); name and address of the person receiving taxable service; description and value of taxable service provided or agreed to be provided and the service tax payable thereon. It is found that as submitted by the appellants, there is no requirement to indicate in the invoice, the registration number of the receiver, who avails Cenvat credit, i.e. in the instant case of the appellants. It is also found that proviso to Rule 9(1) of Cenvat Credit Rules provides that even if the duty paying documents (i.e. the invoice, bill or challan issued by the person who is providing taxable service to taxable output service provider such as the appellant) does not contain all particulars but contain the details of duty or service tax paid or payable, description of the goods or taxable service, assessable value, (central excise or service tax registration number of the person issuing the invoice, as the case may be), name and address of the factory or warehouse or premises of first or second stage dealers or provider of output service, credit may be allowed. To this extent, there is force in the argument of the appellants. The Tribunal Mumbai in the case of TATA BUSINESS SUPPORT SERVICES LTD. VERSUS COMMR. OF S.T. -VII, MUMBAI [2019 (8) TMI 1647 - CESTAT MUMBAI] observed that The sweeping assertion of non-existence merely owing to non-registration is not dissimilar to the symbolic discountenancing by Pontius Pilate that relegated him to a mere footnote in history. In the absence of express articulation of lack of satisfaction, Rule 9 of Cenvat Credit Rules, 2004 does not come to the assistance of Revenue. The impugned order is not sustainable and is liable to be set aside - Appeal allowed.
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