Appeal granted for service tax credit denial due to landlord's registration issue.

The extension of stay application was dismissed as the appeal itself was being disposed of, rendering the need for extension unnecessary. The appellant's credit for service tax paid to the landlord was initially denied due to the landlord obtaining registration after the tax payment. However, as the appellant paid the tax after the landlord issued debit notes, the denial of credit was unjustified. Additionally, credit was denied for missing registration numbers on invoices, but since there were no allegations of non-payment and the Revenue did not verify tax deposits by the service provider, the denial was deemed unjustified. Consequently, the appeal was allowed, granting the appellant credit for the service tax amounts.

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Issues:
1. Extension of stay application
2. Denial of credit for service tax paid to landlord
3. Denial of credit for service tax due to missing registration number on invoices

Extension of Stay Application:
The judgment dismisses the miscellaneous application for extension of stay as infructuous since the appeal itself is being taken up for disposal, indicating that the need for extension no longer exists.

Denial of Credit for Service Tax Paid to Landlord:
The appellant's credit of &8377; 6,31,407/- for service tax paid to the landlord was denied because the landlord obtained registration after the tax payment, leading to the denial of credit. However, it was explained that the landlord later raised debit notes for the service tax, which the appellant paid after registration. The judgment emphasizes that an assessee who has paid service tax to the service provider is entitled to avail the credit, regardless of whether the service provider further deposited the tax to the exchequer. The Revenue did not verify if the service tax was actually deposited by the service provider, and without evidence or allegations, the denial of credit was deemed unjustified.

Denial of Credit Due to Missing Registration Number on Invoices:
Another amount of &8377; 83,044/- was denied to the appellant because the invoices from the service provider did not contain the registration number. Despite this, there were no allegations of non-payment of service tax by the appellant to either the landlord or the service provider. The judgment highlights that it is impractical for a service recipient to verify the service provider's tax payment, and the responsibility lies with the service provider. Since the Revenue did not verify if the service tax was deposited by the service provider, the denial of credit based on missing registration numbers was deemed unjustified. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief, granting the appellant the credit for the service tax amount.

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