TMI Blog2017 (8) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... the information required to be mentioned in the invoice is otherwise appearing on the debit notes, the said debit notes must be allowed for taking the credit - demand set aside. CENVAT credit - repair and maintenance of windmills - Held that: - The electricity generated from the said windmill was partly sold to the Gujarat Electricity Board and partly diverted to their Group Company M/s. Tata Motors. Therefore the windmills is not used either for providing any service or carrying out any manufacturing activity. Therefore the basic requirement of the cenvat credit is not fulfilled, hence the credit on the repair and maintenance service of the windmills is clearly not admissible to the appellant therefore we uphold the demand of ₹ 5, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the date of agreement in respect of the service. (2) Denial of cenvat credit on debit notes issued by the service provider. (3) Cenvat Credit on the service repair and maintenance of windmills. (4) Cenvat Credit in respect of service of Chartered Accountant for the service of sale of equity share of Tata Home Finance to some other party. (5) Denial of Cenvat Credit in respect of invoices which do not bear the registration number of service provider. (6) As regard the Cenvat Credit of ₹ 5,596/- on the invoices not submitted and ₹ 2695/- on CA certificate charged to branch office have been conceded by the Ld. Counsel and the same is not under contest. 2. Shri Vinay Jain, Ld. Chartered Accountant ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ₹ 20,000/- on this service is admissible. Regarding the issue that the invoice does not bear the registration number of the service provider he submits that except this minor lapse there is no dispute that the service provider has raised the invoice, which also involved the service tax. The entire amount including service tax was paid to the service provider, therefore merely because the registration number is not mentioned, the cenvat credit cannot be denied as the payment of service tax is not under dispute. He placed reliance on the following decisions. (i) M/s. Art Leasing Ltd. Vs. The Commissioner of Central Excise, Cochin - 2007-TIOL-1493-CESTAT-BANG (ii) Bharati Tele-Ventures Ltd. Vs. Commissioner of Central Excise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tely incorrect and illegal without any support of law. Our view is supported by this Tribunal decision in the case of Art Leasing Ltd. (supra). (ii) On the issue of denial of cenvat credit on the debit notes we are of the view that even though the Rule prescribed challan and invoice as valid document for availing the cenvat credit but if all the information required to be mentioned in the invoice is otherwise appearing on the debit notes, the said debit notes must be allowed for taking the credit. In the decisions of Pallipalayam Spinners (P) Ltd. (supra) and Pharmalab Process Equipments Pvt. Ltd. (supra) , credit on debit notes have been allowed on the ground that debit notes bear all the information as required under Rule 4A of Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the credit is not admissible, hence we uphold the demand of ₹ 20,000/- on this count. (v) Regarding the Cenvat Credit of ₹ 25,570/-on invoices which do not bear the registration number, we are of the view that merely because the registration number of the service provider is not mentioned of the invoices. Cenvat credit cannot be denied particularly when there is no charge of non-payment of service tax either by the service provider to the government or by the appellant to the service provider. Therefore we set aside the demand confirmed on this count. (vi) As conceded by the Ld. Counsel the appellant is not contesting the denial of cenvat credit to ₹ 5,596/- and ₹ 2,695/-, we uphold the said demands. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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