TMI Blog2019 (5) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit? - HELD THAT:- This issue is no more res integra. In the matter of mPortal India Wireless Solutions (P) Ltd. Vs Commissioner [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT ], a similar question arises for consideration of the Hon ble High Court of Karnataka and the Hon ble High Court while answering the question in favour of assessee held that In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Since it is merely procedural lapse due to which substantive benefit of Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that factually the learned commissioner has erred in recording that M/s. DASIPL Hyderabad, unit of the appellant was effectually the recipient of service. He further submitted that since the service was rendered directly by the service provider to M/s. DASIPL, Bhiwandi unit i.e. the Appellant therefore its Hyderabad unit is not the recipient of service and the appellant i.e. Bhiwandi unit is the right person to avail Cenvat Credit of service tax paid on the said services. He also submitted that if the particulars relating to cenvat credit on input service are genuine, then credit cannot be denied merely because input service provider had mentioned incorrect address in the invoice. It is also the case of the Appellant that the service provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D A Stuart India Private Ltd Hyderabad was given which address was not changed in our system, though said services were rendered only for their Bhiwandi address. Hence, to correct the said inadvertent error, we had corrected the said address on the original invoice issued and have placed our attestation as well and did not issue any fresh invoice which could be impermissible. Hence on the said basis of corrected invoice, the service receiver M/s D A Stuart India Private Ltd should be entitled to avail Cenvat credit on the basis of Invoice Nos. Given in the attached Annexure A and we also declare that the said service tax so collected from M/s D A Stuart India Private Ltd has been remitted to the Government and the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside. The aforementioned decision of the Hon ble High Court has been followed by the Tribunal from time to time. The rejection of refund claim on the ground of non-registration had come up before a co-ordinate Bench of the Tribunal in the matter of Commr. of S.T., Chennai vs. Scioinspire Consulting Services (I) P. Ltd.; 2017 (47) S.T.R. 188 (Tri.-Chennai) in which the Tribunal while relying upon the decision of the Hon ble Karnataka High Court in the matter of mPorta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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