TMI Blog2009 (1) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... hich the credit has been denied is that the registration number was not available and this has been explained subsequently by the respondent by explaining by the time instructions were issued by the Government, the Head office had already issued the invoice and therefore, procedural requirement could not be fulfilled. In this case, there are very valid grounds for omission. Further omission took p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed the Cenvat credit in view of the proviso to sub-rule (2) of Rule 9 of Cenvat Credit Rules. He has observed that there is no dispute about the receipt of the services by the appellant. 2. Heard both sides. The only ground on the basis of which the credit has been denied is that the registration number was not available and this has been explained subsequently by the respondent by explaini ..... X X X X Extracts X X X X X X X X Extracts X X X X
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