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2019 (5) TMI 758

hat address was not registered as Input Service Distributor. HELD THAT:- The service have actually been provided to the Appellant but inadvertently the address of Hyderabad Unit was mentioned on the invoices. Revenue has not disputed that the service in question is an input service. It is also not the case of Revenue that no service tax has been paid. Whether the mentioning of registered premises on the invoice is mandatory in order to claim 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 .....

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d address at Hyderabad, Andhra Pradesh from where no output service was provided and also which address was not registered as Input Service Distributor. 3. I have heard learned counsel for the Appellant and learned Authorised Representative for the Revenue and perused the records. The learned counsel submitted 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 .....

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OM SO EVER IT MAY CONCERN This is to state and declare that we M/s 20 Cube Logistics Pvt Ltd located at Bhiwandi had provided the services of Warehousing to M/s D A Stuart India Private Ltd located at Bhiwandi but due to inadvertent oversight, the address of 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 en .....

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ibes 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. 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.-Che .....

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