2010 (1) TMI 284 - AT - Service Tax

Cenvat Credit – supplement invoice - Duty paying document – Held that: - there is no dispute about the fact that the appellant had received certain taxable services from M Mother Power House Pvt. Ltd. and Vision Tech. during the period from December, 2003 to December, 2004, while at that time, the service providers i.e. M/s. Mother Power House Pvt. Ltd. and Vision Tech. were not registered and the invoices issued by them did not mention any Service tax registration no. That they subsequently took the service tax Registration and paid Service tax under supplementary invoice dated 14-9-04, 23-12-03 and 23-12-04 is also not under dispute - it is not correct to deny the service tax credit on the basis of the above mentioned supplementary invoices, just because at the time of receipt of the input services, the input service providers were not registered and had not mentioned Service tax registration no. in the invoices.