TMI Blog2018 (9) TMI 166X X X X Extracts X X X X X X X X Extracts X X X X ..... that the invoices were issued by the Service Providers has also not been challenged. In that prospect, the allegation is merely technical in so far as the Serial numbers instead of printed, were hand-written. Tribunal in the case of Dhanvridhi Commercial Pvt. Ltd. [2013 (3) TMI 161 - CESTAT KOLKATA] held that there is no such requirement of printing of Serial numbers. Appeal allowed - decid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March 2011, on the allegations that the appellant have wrongly availed Cenvat Credit on the strength of invoice/bills bearing hand written Serial No. issued by service privders who provide manpower supply/recruitments service. The demand were confirmed by the lower authorities and hence the appeal. 3. The Ld. Counsel argued that Rule 4A of Service tax Rules, 1994 specify the statutory provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Commissioner and the fact of provision of Service and payment of tax was never in doubt. He relied on the decisions of Tribunal in the case of Sanathan Textiles P. Ltd. wherein credit on invoice containing hand written Serial numbers were allowed subject to verification by the jurisdictional superintendent. He also relied on the decision of Tribunal in the case of Dhanvridhi Commercial Pvt. Ltd ..... X X X X Extracts X X X X X X X X Extracts X X X X
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