TaxTMI 
TaxTMI 
2023 (5) TMI 895
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed Cenvat credit on input services and invoices issued in the name of locations which are not included in the Centralized registration. A show cause notice dated 28.04.2012 was issued to the appellants and was confirmed by the Additional Commissioner vide order dated 30.03.2016. On an appeal filed by the appellants, the Commissioner (Appeals) vide impugned order upheld the order of the original authority. Hence this appeal. 2. Shri Gopal Mundhara, learned counsel for the appellant submitted that the issue regarding eligibility of Cenvat credit in respect of services received prior to registration is no longer res integra and Rule 4A of the Service Tax Rules, 1994 does not impose any obligation that the service recipient require to be regis....
X X X X Extracts X X X X
X X X X Extracts X X X X
....d Cenvat credit of service tax paid on the inputs/input services prior to registration at some locations with the service tax department; eligibility of credit usage of such services for providing taxable output services are not under dispute; and therefore, non-registration of the branches is only a procedural lapse. He relies on Commissioner of Central Excise Vs. Dashion Ltd. [2016 (41) STR 884 (Guj.)] Learned counsel for the appellant also submits that a show cause notice can be issued invoking the extended period but extended period can be invoked where there is evasion of tax or intent to evade payment of tax, by way of commission, omission or failure to disclose wholly or truly material facts required for verification of assessment. I....
X X X X Extracts X X X X
X X X X Extracts X X X X
....- (i) the name, address and the registration number of such person; (ii) the name and address of the person receiving taxable service; (iii) description, classification and value of taxable service provided or to be provided and (iv) the service tax payable thereon :" Provided that in case the provider of taxable service is a banking company or a financial institution including a non-banking financial company providing service to any person, an invoice, a bill or, as the case may be, challan shall include any document, by whatever name called, whether or not serially numbered, and whether or not containing address of the person receiving taxable service but containing other information in such documents as required under this sub-....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Tax Rules, 1994 the invoice or the challan shall be serially numbered and shall contain the name, address and registration number of such person (i.e. provider of the services); name and address of the person receiving taxable service; description and value of taxable service provided or agreed to be provided and the service tax payable thereon. We find that as submitted by the appellants, there is no requirement to indicate in the invoice, the registration number of the receiver, who avails Cenvat credit, i.e. in the instant case of the appellants. We also find that proviso to Rule 9(1) of Cenvat Credit Rules provides that even if the duty paying documents (i.e. the invoice, bill or challan issued by the person who is providing taxable ser....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bai [2021 (44) GSTL 169 (Tri.-Mumbai)] observed that: "9. There could be no clearer exposition of the legal provision that militates against the ground on which proceedings were initiated against the appellant herein. It was open to the jurisdictional officials to establish that the impugned services were not 'input service' within the meaning of the Rule 2 of Cenvat Credit Rules, 2004. It is not for the provider of 'output service' to satisfy the jurisdictional official but for the jurisdictional official, on the basis of ascertainment, to satisfy itself on the deployment of such service and to initiate proceedings in the absence of such satisfaction. Neither does the show cause notice adduce any evidence of that and nor did the jurisdic....