TMI Blog2018 (1) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... er indicating registration number, in which case, the lower authorities should have accepted the same instead of observing that the invoices have not been rectified. Rectification of the invoices would have also included the same registration number, which stands mentioned in the Certificate - credit allowed. Apart from the credit, the stand for denial of the credit is on the ground that during ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f service tax paid on the rented godown situated outside the factory premises under the category of Renting of Immovable Property . 2. Revenue has sought to deny a part of the credit on the ground that the invoices raised against the appellants were not having proper registration numbers. The ld. Advocate for the appellants explains that in some cases where service tax registrations were given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Revenue. The service provider is the owner of the godown and is raising invoices in favour of the appellants on quarterly basis. When the Revenue has extended the benefit of service tax paid by the owner of the godown in respect of certain invoices, in which, the registration number was mentioned, there is no justification for denial of the credit in respect of the other invoices, where the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ook the godown on rent, the sugar was not stored for some time, but ultimately, the said godown has been used by them in storing of non-duty paid goods. Inasmuch as the godown was taken on rent by the appellant for the purpose of storing of sugar, the fact of non-use of the same during the initial period, cannot lead to denial of credit to the appellants. 4. In view of the above, I set aside th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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