2018 (1) TMI 304

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....envat credit and imposition of penalty. 2. Ld. Counsel for the appellants argued that two show-cause notices were issued to them denying cenvat credit on various counts. The appellants are not challenging the denial of cenvat credit except for the credit denied for following :- a) credit denied as the same was taken without ISD registration b) credit denied as the invoice did not contain any re....

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.... said registration. On going through the said registration certificate, it appears that it is given on the printed format with emblem and office address and it appears to be genuine." 4. He further pointed that they have taken credit on invoices on which no mention of registration no. He pointed that non mentioning of registration is a procedural lapse and on that count credit should not be denie....

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....r on the invoices is merely a procedural lapse. do not agree with the said assertion. Registration number is given by which it is ensured that the duty indicated to have been paid in the invoice is actually remitted to the government; it cannot be taken lightly. The appellants were at liberty to produce the revised invoice with proper registration but they have not done so. In these circumstances,....