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2023 (9) TMI 137 - AT - Service TaxPartly denying a portion of credits - improper document and unavailable document - only on certain documents the Service Tax registration numbers were not reflected which should have been treated as procedural infraction - HELD THAT:- It is not the case of the Appellant that Service Tax registration was not taken at the time bill copies were printed but it appears that the registration numbers were purposefully omitted from being reflected, in some of the invoices by deleting the same from the relevant place where as the same is found reflected in bill dated 12.06.2009. This aspect is not referred in the show-cause notice though the same show-cause notice was issued on the basis of investigation but the genuineness of the invoices are doubtful since placing the Service Tax registration number is conspicuous by its absence that would put the invoices in the category of inadmissible document. On the issue of taking credit without supporting invoices Appellant might have procured/discovered those invoices subsequently and produced the same at the time of hearing of these appeals before this Tribunal but the same cannot be taken as additional piece of evidence in the absence of following procedure contained in Rule 23 of the CESTAT (Procedure) Rules, 1982, when manifestedly the Commissioner had made categorical observation with reference to Assessee-Appellant’s own reply letter that they had no other document available at their end for production. Appeal dismissed.
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