TMI Blog2008 (12) TMI 114X X X X Extracts X X X X X X X X Extracts X X X X ..... ormation, can be regarded as valid documents to avail the CENVAT credit - appellant submits that the appellants had applied for centralized registration and request therefore was rejected wrongly by revenue but restored subsequently – appellant submits that the registration certificate was not available because of lapse on the part of Revenue – further submission is that defects in invoice are pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iated as ISD) during the material period and whether the ISD invoices which allegedly do not contain the following information, as otherwise required under sub-rule (2) of Rule 4A of Service Tax Rules, 1994, can be regarded as valid documents under Rule 9(1)(g) of CENVAT Credit Rules, 2004 to avail the CENVAT credit. Registration No. of the Input Service Distributor is not mentioned on the sai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-3-2005, which was denied only on 19-1-2006 and thereafter based on the clarification issued by the Board, Centralised registration was accorded on 8-8-2006. He submits that the registration certificate was not available because of lapse on the part of Revenue and subsequent confusion in the field formation regarding eligibility of the appellant for grant of registration certificate and issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we agree with the learned advocate that they are mainly procedural and rectifiable. Since a short issue is involved, with the consent of both sides, waiving the pre-deposit, appeal itself is taken for disposal. 5. Learned advocate submitted that there is a decision of the Hon'ble High Court of Gujarat holding that invoices need not have to contain all the details. Further, the effective date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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