TMI Blog2018 (4) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... eld responsible for non mentioning of PAN based service tax number on the invoices - the mistakes committed on the said invoices were of minor nature, such as mistake of writing sector number or addresses etc. and they were rectifiable and therefore, the said CENVAT credit was admissible to the respondent. Services provided by Chartered Accountant - Held that: - the said credit was on service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat Credit Rules, 2004. The proceedings culminated into passing of impugned Order-in-Appeal. Learned Commissioner (Appeals) allowed Cenvat credit to the tune of ₹ 12,62,555/- and refund of the same to the respondent. Aggrieved by the said order, revenue preferred present appeal. The contention of revenue is that refund and credit amounting to ₹ 2,20, 197 /- in respect of invoices w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) has held that Cenvat credit of ₹ 2,20, 197/- was admissible to the respondent, where the revenue had raised the objection that PAN based registration was not mentioned on the invoices by holding that the invoices were issued after performance of service and service receiver cannot be held responsible for non mentioning of PAN based service tax number on the invoices. In respect of Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id Cenvat credit was in respect of service tax paid on the rent for the premises from where the output service was performed and there were some miner mistakes about the mentioning of the sector number and therefore, allowed the said credit. Further, in respect of Cenvat credit of Rs. the learned Commissioner (Appeals) has held that the said credit was on service tax on the services provided by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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