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TMI Blog2023 (8) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... ,364/- (Rupees One Lakh Twenty Two Thousand Three Hundred Sixty Four only) along with interest under Rule 14 of the CENVAT Credit Rules, 2004. (b) I impose a penalty which shall not be less than two hundred rupees for every day during which such failure continues or at the rate of two percent of such tax, per month, whichever is higher, starting with the first day after the due date till the date of actual payment of the confirmed demand, under Section 76 of the Finance Act, 1994. (c) I impose a penalty of Rs.5,000/- (Rupees Five Thousand only) upon the party under the provisions of Section 77 (1) (c) (iii) of the Finance Act, 1994." 2.1 Brief facts of the case are that the appellants were issued with a show cause notice dated 03.10. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e denied only for the reason that the address shown on the invoice is not the one which is mentioned in the ST-2 certificate. She refers to various case laws wherein service tax in similar circumstances has been allowed. 3.3 Learned Authorized Representative reiterates the findings referred in the impugned order. 4.1 I have considered the impugned order along with the submissions made in the appeal and during the course of argument. 4.2 The only issue for consideration in the present appeal is whether the Cenvat credit of service tax paid on input services which received by the appellant on the premises not indicated in their ST-2 certificate (registration certificate), can be allowed. 4.3 I find that the issue is no longer res integra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cal or venial breach of the procedural law." M/s Allspheres Entertainment Pvt. Ltd. [2015 (8) TMI 953-(CESTAT-Delhi)] "3. Rule 4A of Service Tax Rules, 1994 speaks about invoices, bills and challans to be issued by the service provider. It states that invoices, bills and challan shall be serially numbered and shall contain the following, namely:- (i) the name, address and the registration number of such person;(ii) the name and address of the person receiving taxable service;(iii) description and value of taxable service provided or agreed to be provided; and (iv) the service tax payable thereon. It nowhere states that the address of person receiving taxable service should be a registered premises. 4. Again sub-rule (2) of Rule 9 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant. So also there is no dispute that such input services were not properly accounted. In the absence of any such dispute regarding availment of services and their utilization for payment of service tax or proper accounting of the same, the denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the invoices issued are in the name of the appellants' unregistered office at Delhi is unjustified. The head office which is registered with the Department has discharged the service tax liability. The defect in the invoices are only procedural lapse or rather a curable defect. In such circumstances, I am of the view that denial of Cenvat Credit by the authorities below is not justified." M/s M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the Tribunal as well as by the lower authorities cannot be sustained. Accordingly, it is set aside." 4.3 In following cases it has been held that the CENVAT Credit cannot be denied for the reason that the appellant has produced a photocopy of the invoice. Such lapses have been held to be procedural lapse for which the credit availed will not become inadmissible. * Steelco Hujarat Limited - [2010] 3 Taxmann.com 388. * Pepsiso India Holding P. Limited [2017 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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