TaxTMI 
TaxTMI 
2018 (11) TMI 83
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....he case are that the appellants were providing taxable services of Broadcasting Services, Video Tape Production Services and Intellectual Property Rights Services and were having centralized service tax registration. During the audit of record of the appellant for the period from April, 2005 to February, 2009 it was observed by revenue that the appellant had availed Cenvat credit of Rs. 18.01 crores on the basis of challans issued by Input Credit Distributor situated in Delhi and that the said challans were not serially numbered and were not having information as required under Rule 4A(2) of Service Tax Rules, 1997. Therefore, it appeared to revenue that the appellants were not eligible to avail the said Cenvat credit of Rs. 18.01 crores. T....
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.... the Service Tax Rules, 1994. Therefore, the Noticees submit that procedural lacuna, if any, has already been rectified. The Noticees submit that ISD challans not being serially numbered is a procedural lacuna which has already been rectified. Therefore, the credit of Service Tax paid on the aforesaid service cannot be denied to the Noticees. Therefore, the Show Cause Notice is liable to be dropped on this ground alone." They further pleaded that substantive benefit cannot be denied for procedural lapses and also that deficiencies were removed by them. The Original authority confirmed the demand and imposed equal penalty. Aggrieved by the said order, appellant is before this Tribunal. 3. Heard the learned Counsel for appellant. He has sub....