2017 (8) TMI 835

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....debit notes issued by the service provider. (3) Cenvat Credit on the service repair and maintenance of windmills. (4) Cenvat Credit in respect of service of Chartered Accountant for the service of sale of equity share of Tata Home Finance to some other party. (5) Denial of Cenvat Credit in respect of invoices which do not bear the registration number of service provider. (6) As regard the Cenvat Credit of Rs. 5,596/- on the invoices not submitted and Rs. 2695/- on CA certificate charged to branch office have been conceded by the Ld. Counsel and the same is not under contest. 2. Shri Vinay Jain, Ld. Chartered Accountant appearing on behalf of the appellant submits that as regard the higher rate of service tax of 8% applied by ....

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....umber of the service provider he submits that except this minor lapse there is no dispute that the service provider has raised the invoice, which also involved the service tax. The entire amount including service tax was paid to the service provider, therefore merely because the registration number is not mentioned, the cenvat credit cannot be denied as the payment of service tax is not under dispute. He placed reliance on the following decisions. (i) M/s. Art Leasing Ltd. Vs. The Commissioner of Central Excise, Cochin - 2007-TIOL-1493-CESTAT-BANG (ii) Bharati Tele-Ventures Ltd. Vs. Commissioner of Central Excise, Pune-III - 2013-TIOL-1532-CESTAT-MUM (iii) CCE, Salem Vs. M/s. Pallipalayam Spinners (P) Ltd. - 2010-TIOL-1723-CESTAT-M....

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.... issue of denial of cenvat credit on the debit notes we are of the view that even though the Rule prescribed challan and invoice as valid document for availing the cenvat credit but if all the information required to be mentioned in the invoice is otherwise appearing on the debit notes, the said debit notes must be allowed for taking the credit. In the decisions of Pallipalayam Spinners (P) Ltd. (supra) and Pharmalab Process Equipments Pvt. Ltd. (supra), credit on debit notes have been allowed on the ground that debit notes bear all the information as required under Rule 4A of Service Tax Rules. We therefore set aside the demand on this count. (iii) Regarding the Cenvat Credit on repair and maintenance service of the windmills installed ....