2017 (10) TMI 396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....iled by M/s. Lombardini India Pvt. Ltd. against denial of Cenvat Credit on certain documents and imposition of penalty. 2. Ld. Counsel for the appellant argued that they had availed Cenvat Credit on certain documents wherein there was no service tax registration number of the service provider mentioned or where wrong service tax registration number was mentioned. She argued that the receipt of se....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....roviding the service really exist and has paid the duty to the exchequer. Due diligence is required on the part of the person availing the credit before the same is availed. In the instant case, absence of service tax registration number clearly indicate that service tax has not been paid to the Government. Similarly, before availing the Cenvat Credit, the appellants are required to ensure that th....