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TMI Blog2020 (2) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... f input services on which Cenvat Credit was availed, are bearing hand written numbers and in some of the invoices either Registration Number was not mentioned or the registration number was over written. Being aggrieved by the said Order-In-Original, appellant filed the present appeal. 2. Shri S. Surinarayanan, Learned Counsel appearing on behalf of the appellant submits that except the minor discrepancy as pointed out by the Adjudicating Authority there is no case of the department that the service tax paid under the cover of invoices of service provider is under disputed. He submits that the invoices were subsequently verified by the department with reference to the audit objection. The verification was done at the end of the service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, we reproduce the said relevant Rules:- Rule 4A(1) of the Service Tax Rules, 1994 4A. Taxable service to be provided or credit to be distributed on invoice, bill or challan.- (1) Every person providing table service shall issue, not later than fourteen days from the date of completion of such taxable service or receipt of any payment towards the value of such taxable service, whichever is earlier, an invoice, a bill or, as the case may be, a challan signed by such person or a person authorized by him in respect of such taxable service provided or to be provided and such invoice, bill or as the case may be, challan shall be serially numbered and shall contain the following, namely (i) The name, address and the registration number ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by him or his authorised agent. The provisions of sub-rules (2) to (5) shall apply to the proforma invoice except that the said invoice shall not contain the details of the duty payable. The manufacturer shall, within five working days from the issuance of the proforma invoice prepare the invoice in terms of this rule after making adjustments in respect of the goods rejected and returned by the buyer. The proforma invoice and the invoice issued in terms of this sub-rule shall have cross reference to each other by way of their serial numbers: ] Provided further that the said period of five working days, as referred to in the first proviso, may be extended upto a period not exceeding twenty-one days, inclusive of the said period of five ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is hand written or Pre-printed. Therefore, the Learned Commissioners finding that the invoice should bear Pre-Printed Serial Numbers is not flowing from the above cited provision. As regard non-mention of service tax registration or it is over written on the invoice the same is only procedural lapse, so long, there is no dispute regarding payment of service tax by the service provider. At the most, if the department has any doubt about the authenticity of the invoices due to the said discrepancies the department is free to carry out the verification of invoices at the service providers' end to ensure that with reference to the invoices on which credit was availed, proper service tax was paid. We also observed that at the time of audit wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... / KTC (100% EOU) / 2010-11 dated 28-01-2011 alsong with letter dated 29-01-2011 of Superintendent of Central Excise Range-Valsd, Wherein they have been asked to furnish the reply of the audit part's raid by audit party in above said audit report. (viii) that, they submitted their detailed submissions about para's raised by the audit party in the above said audit report vide their letter dated 08-02-2011 to the Superintendent of Central Excise, Range-Valsad. Thereafter, Range Superintendent of Central Excise, Valsad verified all hand written serial numbered invoices of service provider with TR-6 /GAR-7 challans of the service provider through which service tax was paid by service provider and submitter his detailed report to the Deputy Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... envat credit cannot be denied as held in catena of judgments, some of which cited by the Learned Counsel, so long it is not under dispute that the service tax was paid by the service provider. However, since, Learned Commissioner has not given any finding on the submission of the appellant made in para (v) and (viii) of the impugned order, We are of the view that the matter needs to be re-considered only on the aspect that on the disputed invoices, the service providers have paid the service tax.
7. We, therefore, set aside the impugned order and allow the appeal by way of remand to the adjudicating authority for passing a fresh order taking into account our above observation.
(Pronounced in the open court on 07.02.2020) X X X X Extracts X X X X X X X X Extracts X X X X
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