2018 (6) TMI 1299

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...., a show cause notice was issued to the appellant by invoking extended period of limitation. The matter was adjudicated and Cenvat credit was denied. Against the said order, the appellant is before me. 2. The ld. Counsel for the appellant submits that appellant is engaged in providing space for advertisement to their clients and on that service they are paying service tax. To that effect, he provided returns showing evidence of payment of service tax to their output service. He further submits that, although the invoices are issued in the name of Head Office but the service provider issued a certificate certifying that service has been provided to the appellant only and the invoices were inadvertently issued in the name of head office, w....

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....s are not in the name of appellant - I find that the appellant has produced a certificate issued by the service provider and rectified invoices showing that the service has been provided to the appellant only and inadvertently, initially the invoices were raised in the name of head office. Revenue has not controverted the said evidence placed by the appellant in their defence, during the course of adjudication. In that circumstance, as the appellant has shown their bonafide that the service has been received by them and the same has not been denied by the Revenue with the help of cogent evidence. Therefore, the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified and c....