TaxTMI 
TaxTMI 
2017 (3) TMI 867
X X X X Extracts X X X X
X X X X Extracts X X X X
....Kanpur with respect of three Show Cause Notices denying Cenvat credit received by the appellant units by way of ISD Invoice issued by their Head office, which is registered as ISD. 2. The common issue involved in the three appeals is as to whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable or procedural lapses like non-mention of PAN based registration number, address of service provider etc. case where all mandatory details required to be mentioned in the ISD Invoices have been provided by way of accompanying certificate with annexures and the same finds mention on the face of the ISD Invoice so as to comply substantially with the provisions of Rule ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....es not contain all the particulars but contains the details of duty or Service Tax payable, description of the goods or taxable service, assessable value, Central Excise or Service Tax registration number of the person issuing invoice, as the case may be, name and address of the factory or warehouse or premises of first or second stage dealer or provider of taxable service, and the Central Excise officer, as the case may be, is satisfied that the goods or services covered by the said documents have been received and accounted for in the books of the accounts of the receiver, he may allow the Cenvat credit. 6. Rule 4A of Service Tax Rules, 1944, Sub-rule 2 provides - every input service distributor distributing credit of taxable ser....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ordingly before the date of allotment of PAN based registration number they could not have used the same. It has also been pointed out that the scheme of based registration number came into practice since 2007 only. According, no adverse inference could have been drawn for the use of non-PAN based registration number which was allotted sometime in January 2005. Similarly, the service providers are also having non-PAN based registration number, cannot a reason for disallowance of the Cenvat credit in the hands of the appellants. The Id. Counsel also relies on the ruling of this Tribunal on this issue in the case of Commissioner of Central Excise vapi Versus Jindal Photo Ltd. reported at 2009 (240) E.L.T. 728 (Tri - Ahmedabad) so ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e invoices have been issued by registered Service Tax assessee, (iii) Service Tax has been claimed as credit for such amount which has been aid and attributable to the dutiable goods manufactured by the company's own factories, (iv) Input Services incurred a particular class of goods have been identified and allocated proportionately on the basis of proportionate quantity of goods manufactured at the respective factories/units, common service which cannot be related to any particulars of goods manufactured, has been allocated on the basis of dispatch quantities for the given period to All dutiable goods, no credit of Service Tax has been claimed for goods manufactured in units located in Area based exemption, & (v) These ....