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TMI Blog2018 (10) TMI 1554X X X X Extracts X X X X X X X X Extracts X X X X ..... R Per: Ajay Sharma The present appeal is arising from the impugned order dated 10.04.2018 passed by the Principal Additional Director General, DGPM, WRU, Mumbai in Order-in-Appeal No. MUM-DGPM-WRU/ APP-94/2017-18. In the present case CENVAT credit of Rs. 81,854/- has been denied to the Appellant on the ground that the service tax registration number of vendor was not mentioned in its input inv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to Section 73(1) of Finance Act, 1994. (ii) Interest should not be demanded & recovered from them under Rule 14 of CENVAT Credit Rules, 2004 read with Section 75 of Finance Act, 1994; (iii) Penalty should not be imposed upon them for failure to pay Service Tax under Rule 14 of the CENVAT Credit Rules, 2004 and Section 76 of the Act. (iv) The penalty should not be imposed upon them under Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... put invoices which did not bear service tax registration of the vendor. On perusal of the records, it is clear that the vendor applied for service tax registration number on 17.10.2001 and the same was allowed to the vendor on 29.04.2005 i.e. much before the vendor issued invoices to the Appellant for the period in question. It is not the case of Revenue that the vendor has not paid the Service Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Appellant without any delay. Non-mentioning of registration number is merely a procedural lapse. It is settled legal position that CENVAT credit should not be denied on mere technicalities or procedural lapses. 4. In view of the above, I hold that the Appellant is entitled to CENVAT credit and since there is no contumacious or deliberate defiance of law, extended period of limitation is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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