TMI Blog2016 (5) TMI 309X X X X Extracts X X X X X X X X Extracts X X X X ..... s mentioning their registration number etc and certifying that they have deposited the service tax. It is further held that the substantial benefit of Cenvat credit can not be denied for clerical error, which is evident on the face of record. - Decided in favour of appellant by way of remand - S.T. Appeal No.59271/13 - - - Dated:- 21-3-2016 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) For the Petitioner : Shri Pratap Shanker, Adv. For the Respondent : Shri D. K. Deb, Asstt.Commr. (A.R.) ORDER PER MR. ANIL CHOUDHARY : The appellant is in appeal against Order-in-Appeal 64/ST/APPL/Noida/2013 dated 22/03/2013 passed by the Commissioner (Appeals), Central Excise Customs Service Tax, Noida. 2. The brief facts are tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... changed its name from M/s Drishtee Dot Com Ltd. to M/s Dristee Development and Communication Ltd. w.e.f. 04.01.2007, which is confirmed by the fresh or amended Certificate of Incorporation, consequent upon the change of name issued by the Registrar of Companies, N. C. R. of Delhi Haryana dated 04.01.2007. Thereafter, on o1.04.2007, the appellant entered into a fresh agreement of rent with the same Landlord for the premises located at A-11, Sector 2, Noida, which was practically a renewal of their earlier rent agreement. Further, it appears that the rent receipts for the period April, 2007 and subsequently, the said Landlord issued of receipts or invoice erroneously in the old name of the appellant i.e. M/s Drishtee Dot Com Ltd.. It appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of Income Tax Law instead of getting amendment recorded in the original PAN number, and the amended registration certificate under Service Tax Act was issued with new PAN number, and they had got the old PAN number finally surrendered in December, 2012. In view of the fact that M/s Drishtee Dot Com Ltd. and M/s Drishtee Development and Communication Ltd. is one and the same company is one of the same assessee under provisions of Service Tax Act, which is evident on the face on record in view of the amendment of service of registration granted in the year, 2009, wherein the issuing authority have adequately put remark on the amended service of the existing or the earlier registration certificate under different registration number. Acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r. The appellant is also directed to produce the clarification certificate from the service provider, clarifying clerical error in the invoices meant for rental premises mentioning their registration number etc and certifying that they have deposited the service tax. It is further held that the substantial benefit of Cenvat credit can not be denied for clerical error, which is evident on the face of record. 9. Accordingly, I allow the appeal by way of remand. The Adjudicating Authority is directed to pass a reasoned order within a period of 90 days from the date of receipt of a copy of this order. The appellant is directed to appear before the adjudicating authority with relevant documents, which they want to rely upon and seek an opport ..... X X X X Extracts X X X X X X X X Extracts X X X X
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