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2018 (10) TMI 1554 - AT - Service TaxCENVAT Credit - denial on the ground that the service tax registration number of vendor was not mentioned in its input invoices - case of appellant is that since the vendor was registered under Service Tax laws, therefore inadvertent error on the invoices should not be used as a basis to deny the CENVAT credit - Held that:- The vendor applied for service tax registration number on 17.10.2001 and the same was allowed to the vendor on 29.04.2005 i.e. much before the vendor issued invoices to the Appellant for the period in question - It is not the case of Revenue that the vendor has not paid the Service Tax which was collected by him from the Appellant, who have utilised their services. CENVAT credit is being denied to the Appellant only on the ground that the invoices were not having the registration number of the service provider. There is no allegation or finding to the effect that the input services were not received by the Appellant or that the said services were not covered under the scope of eligible input services in terms of CENVAT Credit Rules, 2004 - There is no dispute that the Appellant had made substantial compliance for availing the CENVAT credit, whatever error or discrepancy has occurred that too was rectified by the Appellant without any delay. Non-mentioning of registration number is merely a procedural lapse. It is settled legal position that CENVAT credit should not be denied on mere technicalities or procedural lapses. Credit allowed - appeal allowed - decided in favor of appellant.
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