TMI Blog2009 (1) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... ion number of the service provider was not mentioned - in Rule 9(2), registration number of the provider of service is not essential for availment of credit - appellants have received the transport services and the same have been used in or in relation to manufacture of their final products and service tax has actually been paid would be sufficient for availment of credit - E/1452/2008 - A/73/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entary invoice which shows only the amount of service tax. The credit has been disallowed on the ground that the invoice does not show the service tax amount paid in these cases and it has also been held that in the case of input services there is no provision for issue of supplementary invoices since such a provision exists only in the case of manufacturers or dealers. In the second category are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on number he drew my attention to the provision of Rule 9(2) of CENVAT Credit Rules which provides that CENVAT credit shall not be denied on the ground that any of the documents mentioned in sub-rule (1) does not contain all the particulars required to be contained therein under these rules, if such document contains details of payment of duty or service tax, description in the ends of text bill s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails are mandatory requirements. Whereas I find that in Rule 9(2), name and address of the provider of service is essential but not the registration number. Therefore the Commissioner's observation that registration number is mandatory is not correct. Further there are several decisions of the Tribunal holding that substantive compliance of law would be sufficient and therefore if the appellants a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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