2017 (7) TMI 411

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....tune of Rs. 11,02,153/- and Rs. 1,02,830/- of the service tax on various services correctly, prior to distribution of the services to its manufacturing unit or otherwise. 4. The adjudicating authority in the impugned order while denying the cenvat credit has recorded the following: "Stating that the original documents were not readily available, the ISD produced the same only on 17.10.2013 before the jurisdictional Range Officer. On getting the same verified, it is found that out of Rs. 34,79,187/-, only Rs. 23,76,398/- is allowable. The remaining credit is found not eligible as detailed below: Name of the service Name of service provider Sl.No. of the invoice in the statement Reason for ineligibility Credit involved (R....

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....rvice tax registration number/not addressed to MCL-ISD / not produced, thereby making the credit taken and distributed by the ISD ineligible. Further, the ISD has taken Rs. 140/- excess in respect of two invoices at Sl.No. 152 & 154 of the said statement and Rs. 496/- ineligible amount in respect of invoice at Sl.No. 192 and hence those amounts have tobe disallowed. As regards the availment of credit on the documents issued by the HDFC Bank amounting to Rs. 1,02,830/-, it is the departments contention that the said documents do not contain the name of ISD or the factory, but are in the name of MCL Chennai. In such a case, distribution of credit on the basis of a document which is not in their name, is irregular on the part of ISD. The I....

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....ase of Diya Systems (management) Pvt. Ltd [2017 (47) STR 58 (Tri.-Bang.)] wherein Tribunal has very clearly held that these are rectifiable errors and the non mentioning of service tax registration does not mean that service tax liability has not been discharged by service provider. Once it is accepted that service tax liability has been discharged by service providers, the rectifiable error of non mentioning of service tax registration needs to be condoned. In my view, the ratio as laid by various decisions of the Tribunals are in favour of the appellants. As regards denial of service tax paid by HDFC, Ld. Counsel brings to my notice, the Board Circular No. 97/8/2007, dated 23.8.2007, wherein in para 5.3, the CBEC has clarified as under: ....