TMI Blog2019 (7) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... gistration number being an essential requirement under the CENVAT Credit Rules 2004 cannot be waived. This Tribunal has no powers of delegated legislation to make or modify the Rules. It s role is confined to interpreting and applying the Rules as they exist - thus, in respect of two invoices the service tax registration No. was actually mentioned and I find it so. Therefore, they are entitled to CENVAT credit of refund under Rule 5 with respect to these two invoices. Invoices not bearing the name of the assessee or appellant - HELD THAT:- The representative of the appellant has satisfactorily explained that it was on account of a takeover of the firm from another unit. Accordingly, once the business has been taken over, all assets and l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed against order-in-appeal No. HYD-EXCUS-MD-AP2-0012-18-19-ST dated 26th April 2018. The appellant herein is an exporter of services. He is engaged in providing scientific and technical consultancy services to their parent company abroad with respect to development and testing of various seeds of plants. The representative of the appellant explains that they collect germ plasm and seeds from various sources, test them for their traits and performance in various agro-climatic zones and under different agro climatic practices. They also cross these seeds to produce newer varieties and hybrids and likewise test them. Further, in addition to testing these seeds in their own farms under technical supervision they also test them in various fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Amount (INR) 1. Invoices not bearing the Service Tax Registration No. of service providers 133,899 2. Invoices not bearing the name of PHPL i.e. assessee as service recipient 58,554 3. Invoices issued on unregistered addresses of the assessee 720,069 Total 912,522 With respect to the 1st ground of invoices not bearing the serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... offices by themselves do not provide any export or any other services. For instance, with respect to a invoice issued in the name of the assessee at their Vaishali address, he would submit that this office coordinates field trials in the state of U.P. Likewise they have offices across the country where the services are not independently provided. In fact, the service provided is only by their office in Telangana where the entire details of research and trials conducted at various locations are received and compiled. It is only at that stage the service is complete and exported. Accordingly, they are entitled to the credit of service tax as well as its refund in respect of services availed at these offices also. Therefore, their appeal may b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me and address of the factory or warehouse or premises of first or second stage dealers or [provider of output service], and the Deputy Commissioner of Central Excise or the Assistant Commissioner of Central Excise, as the case may be, is satisfied that the goods or services covered by the said document have been received and accounted for in the books of the account of the receiver, he may allow the CENVAT credit.] He would submit that mentioning of service tax registration No. is not just a procedural requirement but is a mandatory one. CENVAT Credit Rules forbid allowing credit of CENVAT unless the details including service tax registration No. are mentioned in the invoices. If the registration number. is not indicated, no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f delegated legislation to make or modify the Rules. It s role is confined to interpreting and applying the Rules as they exist. I have considered the arguments of the representative of the appellant that in respect of two invoices the service tax registration No. was actually mentioned and I find it so. Therefore, they are entitled to CENVAT credit of refund under Rule 5 with respect to these two invoices. They are not entitled to CENVAT credit refund in respect of other invoices where there is no service tax registration number. As far as the second issue of invoices not bearing the name of the assessee or appellant is concerned, the representative of the appellant has satisfactorily explained that it was on account of a takeover of the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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