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2023 (8) TMI 604 - CESTAT ALLAHABADCENVAT Credit - input services received by the appellant on the premises not indicated in their ST-2 certificate (registration certificate) - HELD THAT:- The issue is no longer res integra and the Tribunal has in series of cases held that so far as the receipt of input services by the output service provider is not in dispute. The credit cannot be denied merely for the reason that these services were received at the premises other than the registered premises or the invoices against which the credit has been availed while showing the name of service recipient some other address which is not mentioned in the ST-2 certificate. Reliance placed in the case of M/S BRIDAL JEWELLERY MFG CO. VERSUS COMMISSIONER OF CUSTOMS, C.E. & S.T., NOIDA [2017 (11) TMI 940 - CESTAT ALLAHABAD] where it was held that The substantial benefit cannot be denied for mere technical or venial breach of the procedural law. In the case of M/S. ALLSPHERES ENTERTAINMENT PVT. LTD. VERSUS CCE, MEERUT [2015 (8) TMI 953 - CESTAT NEW DELHI] where it was held that In the absence of any such dispute regarding availment of services and their utilization for payment of service tax or proper accounting of the same, the denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the invoices issued are in the name of the appellants' unregistered office at Delhi is unjustified. Reliance placed in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT] where it was held that CENVAT Credit cannot be denied for the reason that the appellant has produced a photocopy of the invoice. Such lapses have been held to be procedural lapse for which the credit availed will not become inadmissible. The credit in the present case could not have been denied for the reason stated in the impugned order - there are no merits in the same and the same is set aside - appeal allowed.
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