TaxTMI 
TaxTMI 
2015 (11) TMI 209
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....so input services. They availed CENVAT credit of service tax paid on the input services during the period of May 2005 to the extent of around Rs. 12.35 lakhs. An audit took place in the appellants factory in July 2005, who noted that the credit has been availed on the basis of debit notes. Accordingly, Audit observed that the appellant should produce all the relevant invoices before the concerned Superintendent, who would verify the same. 2. In the above background, the appellants were summoned by the jurisdictional Central Excise authorities for production of all the invoices in April 2006. The appellants accordingly produced all the invoices before the Range Superintendent on 17th and 19th April 2006. 3. Subsequently the appellants wer....
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....ls) is rejecting the appeal on the ground of some insufficiency in the said invoices, which was not the subject matter of the show-cause notice. In any case, submits the learned advocate that the service provider as also the appellant, as service recipient are falling within the jurisdiction of the same range and in the absence of any allegation that the service provider has not paid the service tax or the service recipient has not received the said services, the denial of the credit on hyper technical ground of non-mention of registration number is not justified. He submits that the services involved are management consultancy service as also commission agency service which have been held by catena of judgments, to be CENVATable input serv....
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....nts Range authorities were under a duty to verify the said invoices and to extend the benefit to the assessee, based upon the same. In any case, the observations of the appellate authority that the registration number does not stand mentioned in the said invoices, cannot be adopted by the Revenue as an excuse to deny the credit, especially in the absence of any allegation, much less with any allegation to the effect that service tax does not stand paid by the service provider and service does not stand received by the appellant. As such, I find no reasons to deny the credit to the appellant. 8. As regards limitation, in the light of the factual developments, as detailed in the preceding paragraphs, there is no justification for the Revenu....