Tribunal allows appeal due to rectifiable defect in Cenvat credit denial

The tribunal found that the denial of Cenvat credit to the appellant due to the absence of the service provider's registration number on the invoices was unfounded. Despite the missing registration number, the service provider had paid the service tax as evidenced by the S.T. 3 return. The tribunal considered this a rectifiable defect and allowed the appeal, setting aside the original order. Both the stay petition and the appeal were disposed of in favor of the appellant.

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Issues: Denial of Cenvat credit due to absence of service provider's registration number on invoices.

Analysis:
1. The appellant's Cenvat credit was denied because the invoices from the service provider did not contain the service provider's registration number. The appellant submitted the S.T. 3 return filed by the service provider, indicating payment of Service Tax, during adjudication. The original authority acknowledged the payment but did not grant credit, suspecting the tax might have been paid for services to other clients.

2. The tribunal noted that the invoices issued by the service provider contained all necessary details, including service tax payment information. Considering the S.T. 3 return provided by the service provider, it was evident that the tax had been paid. The tribunal found that the denial of credit was solely based on the absence of the service provider's registration number on the invoices. This was deemed a rectifiable defect, especially since the appellant had furnished the S.T. 3 return showing the service provider's registration number, satisfying the revenue's objection.

3. The tribunal concluded that the appellant had met the requirements for availing the credit, as the service provider had indeed paid the service tax. As a result, the tribunal set aside the impugned order and allowed the appeal. Both the stay petition and the appeal were disposed of accordingly.

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