TMI Blog2023 (8) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... case of M/S. ALLSPHERES ENTERTAINMENT PVT. LTD. VERSUS CCE, MEERUT [ 2015 (8) TMI 953 - CESTAT NEW DELHI] where it was held that 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. Reliance placed in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [ 2011 (9) TMI 450 - KARNATAKA HIGH COURT] where it was held that 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. The credit in the present case could not have been denied for the reason stated in the impugned order - there are no merits in the same and the same is set aside - appeal allowed. - MR. SANJIV SRIVASTAVA, MEMBER (TECHNICAL) Ms Vedikanath, Advocate for the Appellant Shri Sarweshwar T. Khairna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been availed should satisfy comprehensively and in totality the requirement imposed by the rules. ibid. it is settled law that where tax statute is clear and unambiguous, there is no room for any intendment In case of M/S VEE Excel Drugs Pharmaceuticals Pvt. Ltd. versus U.O.I [2014 (305) E.LT. 100 (All.)], Hon'ble Allahabad High Court while quoting various Judgments held that when law requires something to be done in a particular manner, any other procedure adopted or the procedure deviated or not followed would be illegal inasmuch as, one has to proceed only in the manner prescribed under law. The Madras High Court upheld the CESTAT Final Order in matter M/S Golden Dew Tea Factory v. Commissioner (2009 (15) S.TR. 358 (Tri.-Chennai) in which it was held that There is no room for any intendment and regard must be had to the clear meaning of the words used therein - Where the words used by the exempting authority are clear in meaning, there is nothing more reasonable' than a taintless understanding of such meaning (Para 12). Further Bombay High Court in the case of C. CETHANI-1 VS NICHOLAS PIRAMAL (INDIA) LTD ( 2009 (244) EL.T. 321 (Bom.) held that The rule must ordinaril ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand. (ii) I order to recover interest at applicable rates from them on the above amount under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 75 of the Finance Act, 1994 and I order to appropriate Rs.30,743/-, which is already deposited by the party as interest. (iii) I impose a penalty amounting to Rs.4,25,582/- (Rs Four Lacs Twenty Five Thousand Five Hundred Eighty Two Only) upon the party under the provisions of Section 78 of the Finance Act, 1994 and order to recover same from them. 2.3 Appeal filed by the appellant against this order has been dismissed by the Commissioner (Appeals) as per the impugned order referred in para-1. 3.1 I have heard Ms Vedikanath Learned Advocate appearing for the appellant and Shri Sarweshwar T. Khairnar Learned Authorized Representative appearing for the Revenue. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ail the Cenvat Credit. Further it gives a discretion to the Deputy Commissioner/Assistant Commissioner to allow the credit on being satisfied that the goods or services covered by the document have been received and accounted for in the books of the account of the receiver. 5. In the show cause notice, there is no allegation that the input services were not received/utilized by the appellant. 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 Manipal Advertising Services Pvt. Ltd. [2010 (19) S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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