TMI Blog2023 (3) TMI 127X X X X Extracts X X X X X X X X Extracts X X X X ..... t against inputs taken for providing output services. In respect to the non-adherence of the judicial precedent set on the issue, as found in the relied upon decisions noted above, the ground cited by the Commissioner (Appeals) is that in all such cases the premises were sought to be registered subsequently. This is also untrue for the reason that in the leading case of mPortal India Wireless Solutions P. Ltd. itself, referred by the Commissioner (Appeals), it was held that registration with the department is not a pre-requisite for claiming the credit as no provision is in existence in the CENVAT Credit Rules, 2004 to impose such restriction. Moreover, going by the judgments relied upon, it is not noticeable that only because premises w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rest and equal penalty as proposed in the show-cause notice. Legality of the said confirmation order of the Commissioner (Appeals) is assailed in this appeal. 3. During the course of hearing of this appeal learned Counsel for the Appellant Mrs. Puloma Dalal submitted that Appellant firm was established by a foreigner who is basically an Artist and Performer engaged in artistic activities like singing, composing music, recording sound and performing plays and they registered their studio in the address of one of its partners. Being individual performers invoices were mostly raised in the name of Appellant firm without any address and in some invoices addresses of the studios where they performed the events were mentioned instead of the ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant had not furnished any evidence in that respect. She argued that those observations were erroneous for the reason that all individual invoices were submitted to the Commissioner (Appeals), as could be evidenced from the endorsement received from his office on the covering letter dated 10.07.2019 through which invoices were submitted and they were numbered from page 1 to 92 of Annexure-I. In referring to agreement copies annexed to the Appeal memo at page 82 and at page 103, she pointed out that the Appellant had hired studios temporarily for the purpose of performance and service providers have raised the invoices showing those studios in the invoices as Appellant s address. In producing copy of invoice dated 30.03.2016 issued by o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.10.2011, which is accepted by this Bench as additional piece of evidence. Therefore, the dispute remains confined to the sole point as to if invoices not raised as per the address mentioned in the registration certificate of the Appellant are eligible for the purpose of availment of CENVAT Credits. On this point it is, worthwhile, to refer the observation made by the Commissioner (Appeals) in his order at para 4 (iv) (v) (iv) I find that the burden of proof is on the assessee to prove that they are entitled for Cenvat Credit. They have to prove that output services were indeed rendered from the premises in question to enable them to avail the credit. Registration serves one such purpose. For good five years they made no efforts to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-adherence of the judicial precedent set on the issue, as found in the relied upon decisions noted above, the ground cited by the Commissioner (Appeals) is that in all such cases the premises were sought to be registered subsequently. This is also untrue for the reason that in the leading case of mPortal India Wireless Solutions P. Ltd. itself, referred by the Commissioner (Appeals), it was held that registration with the department is not a pre-requisite for claiming the credit as no provision is in existence in the CENVAT Credit Rules, 2004 to impose such restriction. Moreover, going by the judgments relied upon, it is not noticeable that only because premises were subsequently registered credit for the previous period was allowed sinc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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