TMI Blog2015 (8) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... he 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. - denial of Cenvat Credit by the authorities below is not justified - Penalty imposed is also set aside - However, late fee imposed under section 70 of Finance Act for late filing of ST-3 returns is reduced - Decided partly in favour of assessee. - Appeal No. ST/51189/2015-ST-SM - Final Order No.52194/2015 - Dated:- 10-7-2015 - Smt.Sulekha Beevi C.S., Member (Judicial), J. For the Petitioner : Shri Bimal Jain, CA For the Respondent : Shri R.K.Grover, AR ORDER Per: Sulekha Beevi C.S. Brief facts of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. 3. Rule 4A of Service Tax Rules, 1994 speaks about invoices, bills and challans to be issued by the service provider. It states that invoices, bills and challan shall be serially numbered and shall contain the following, namely:- (i) the name, address and the registration number of such person;(ii) the name and address of the person receiving taxable service;(iii) description and value of taxable service provided or agreed to be provided; and (iv) the service tax payable thereon. It nowhere states that the address of person receiving taxable service should be a registered premises. 4. Again sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004 states that no CENVAT credit under sub-rule (1) shall be taken unless all the parti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny 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. The head office which is registered with the Department has discharged the service tax liability. The defect in the invoices are only procedural lapse or rather a curable defect. In such circumstances, I am of the view that denial of Cenvat Credit by the authorities below is not justified. 6. It is seen that the appellant has filed the ST-3 return for the period October 2011 to March 2012 only on 30.12. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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