2023 (9) TMI 658 - CESTAT MUMBAI

CENVAT Credit - input service - architect service - office renovation service - credit also denied for the reason that PAN based service tax number was not available on the invoices of input services - denial of credit also on account of nexus - HELD THAT:- The appellant was entitled to avail Cenvat credit of service tax paid for repair and renovation of office as provided through a clarification in circular issued by CBEC bearing No. 943/04/2011 dated 29.04.2011 and also as held by this Tribunal through precedent decision in the case of M/S ASRANI INNS & RESORTS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL GOODS AND SERVICE TAX NAVI MUMBAI [2023 (4) TMI 606 - CESTAT MUMBAI].

Tribunal in the case of COMMISSIONER OF CUSTOMS, C.E. & S.T., NOIDA VERSUS M/S PANGEA-3 LEGAL DATA BASE SYSTEM PVT. LTD. [2018 (4) TMI 110 - CESTAT ALLAHABAD] held that when the invoices are issued after performance of service, the service receiver cannot be held responsible for non-mentioning of PAN based service tax number on invoices.

Other CENVAT Credit are denied - appeal allowed.