TMI Blog2010 (1) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... ember, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing and technical testing from two service providers M/s. Mother Power House Pvt. Ltd. and Vision Tech. However at the time of receiving services from M/s. Mother Power House Pvt. Ltd. and Vision Tech., these two service providers, though providing taxable services, were not registered with the Central Excise Department as Service tax assessee and were not paying any tax. However, subsequently, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8/- and besides this, imposed penalty of Rs. 20,000/-. On appeal to Commissioner (Appeals), the Commissioner (Appeals) vide the impugned order in appeal dated 20-12-2007 uphold the Asstt. Commissioner's Order and rejected the appeal. it is against this order the present appeal has been filed. 2. Heard both the sides. 2.1 Shri Ravi Raghavan, Advocate, ld. Counsel for the appellant, pleaded that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and pays the Service tax under supplementary invoices, no service tax credit can be allowed on the basis of supplementary invoices, was totally wrong and not supported by any provision of law. He, therefore, pleaded that the impugned order is not correct. 2.2 Shri R.K. Saini, Ld. DR defended the impugned order reiterating the findings of the Commissioner (Appeals). 3. I have carefully co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. When the receipt of input services is not disputed and the fact that the input service had been used for providing the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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