2014 (3) TMI 77

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..... Govind Dixit, AR ORDER Per Rakesh Kumar:- The appellant are engaged in providing taxable service namely 'Business Auxiliary Service', as defined under section 65(zzb) read with section 65(19) of the Finance Act, 1994. Their present Head Office is at : 'Knowledge Boulevard', Tower-B, 8th Floor, Plot No. A-8A, Sector-62, Gautam Budh Nagar, Noida (U.P.). Earlier their Registered Office was....

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.... The Department has disallowed the entire Cenvat Credit of Rs. 28,450/- on the ground that the invoices are either in the old name of company - M/s. Drishtee Dot Com Ltd. mentioning its old address at Patna (Bihar) or do not mention their correct present address in Noida and hence the Cenvat Credit would not be admissible. The order in this regard passed by the Assistant Commissioner was upheld by....

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....mpany and its old address, Cenvat Credit cannot be denied, as there is no dispute regarding receipt of the services in respect of which the Cenvat Credit has been taken and that in view of this the impugned order upholding the Cenvat Credit demand and penalty is not correct. He, therefore, pleaded that the appellant have strong prima facie case in their favour and therefore the requirement of pre-....

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....tion No. AABCD4746!ST001 was cancelled and new Registration number based on new PAN number was issued and for this reason also the Cenvat Credit cannot be allowed on the basis of invoices issued by the service providers which mention the old name and old address of the appellant company and the old Registration number which had been cancelled. 5. I have considered the submissions from both the ....