TMI Blog2014 (12) TMI 592X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the commissioner, no details of invoices where such defects have been rectified were produced and today also, the learned counsel fairly agrees that appellants are still making efforts. Even though assessee relied upon several decisions to submit that it was held in those decisions that the service providers address need not be there, on going through the decisions cited, we find that in none of the cases, the invoices in which service provider's address was not there was the subject matter of dispute. Therefore, there is no precedent decision supporting the view taken by the learned counsel. As regards admissibility of credit on invoices wherein the address of service provider is non-existent, we are not in a position to hold that appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e somewhere in the year 2008-09 and thereafter the appellants took steps to rectify and therefore there is no demand for the subsequent period. The show-cause notice was issued in 2010 and now it is more than 5 years since the issue was opened, yet the appellants have not taken any steps to cure the defect for the past period. Even before the commissioner, no details of invoices where such defects have been rectified were produced and today also, the learned counsel fairly agrees that appellants are still making efforts. Even though they relied upon several decisions to submit that it was held in those decisions that the service providers address need not be there, on going through the decisions cited, we find that in none of the cases, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tered. It was submitted that appellants had indicated that they had applied for registration. What is required to be verified is whether the tax has been paid or not and the law itself provides that if an application for registration is made, that would be sufficient. Therefore this aspect also needs to be reconsidered. 6. The above observation would show that the matter in any case has to be remanded for verifying the claims in respect of three demands. In the normal course, we would not have required the assessee to make a deposit and thereafter remand the matter. However, since the learned counsel wanted the matter to be remanded for examination of the issues, verification of documents etc. at this stage itself, and at the same time, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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