Cenvat credit invoice mismatch treated as a procedural defect, supporting waiver of pre-deposit and stay.

Capital goods received and used at Jabalpur for providing output service were supported by duty-paid invoices, and the only objection was that the invoices named the circle headquarter at Bhopal. The discrepancy in invoice name was treated as a procedural defect, not a substantive ground to deny credit at the interim stage. On those facts, the appellant established a prima facie case for waiver of pre-deposit of duty and penalty, and the stay petition was allowed.

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Issues: Whether the appellant was entitled to waiver of pre-deposit of duty and penalty where credit was denied on the ground that the invoices stood in the name of the circle headquarter at Bhopal though the capital goods were received and used at Jabalpur, and there was no dispute regarding duty payment or use in providing output service.

Analysis: The capital goods were received at Jabalpur and used there for providing service. The invoices were in the name of the circle headquarter at Bhopal, but the duty-paid character of the capital goods and their use for output service were not in dispute. On these facts, the discrepancy in the name on the invoices was treated as a procedural issue and not a ground to deny credit at the interim stage. A prima facie case was therefore made out for grant of stay.

Conclusion: The appellant was entitled to waiver of pre-deposit of duty and penalty, and the stay petition was allowed.

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