TaxTMI 
TaxTMI 
2023 (8) TMI 604
X X X X Extracts X X X X
X X X X Extracts X X X X
....VAT Credit and confirmed the demand of Rs.1,22,364/- (Rupees One Lakh Twenty Two Thousand Three Hundred Sixty Four only) along with interest under Rule 14 of the CENVAT Credit Rules, 2004. (b) I impose a penalty which shall not be less than two hundred rupees for every day during which such failure continues or at the rate of two percent of such tax, per month, whichever is higher, starting with the first day after the due date till the date of actual payment of the confirmed demand, under Section 76 of the Finance Act, 1994. (c) I impose a penalty of Rs.5,000/- (Rupees Five Thousand only) upon the party under the provisions of Section 77 (1) (c) (iii) of the Finance Act, 1994." 2.1 Brief facts of the case are that the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....s per Rule 2 (l) of Cenvat Credit Rules, 2004. Credit is sought to be denied only for the reason that the address shown on the invoice is not the one which is mentioned in the ST-2 certificate. She refers to various case laws wherein service tax in similar circumstances has been allowed. 3.3 Learned Authorized Representative reiterates the findings referred in the impugned order. 4.1 I have considered the impugned order along with the submissions made in the appeal and during the course of argument. 4.2 The only issue for consideration in the present appeal is whether the Cenvat credit of service tax paid on input services which received by the appellant on the premises not indicated in their ST-2 certificate (registration certific....
X X X X Extracts X X X X
X X X X Extracts X X X X
....tted facts, I hold that the substantial benefit cannot be denied for mere technical or venial breach of the procedural law." M/s Allspheres Entertainment Pvt. Ltd. [2015 (8) TMI 953-(CESTAT-Delhi)] "3. Rule 4A of Service Tax Rules, 1994 speaks about invoices, bills and challans to be issued by the service provider. It states that invoices, bills and challan shall be serially numbered and shall contain the following, namely:- (i) the name, address and the registration number of such person;(ii) the name and address of the person receiving taxable service;(iii) description and value of taxable service provided or agreed to be provided; and (iv) the service tax payable thereon. It nowhere states that the address of person receiving....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e, there is no allegation that the input services were not received/utilized by the appellant. So also there is no dispute that such input services were not properly accounted. In the absence of any such dispute regarding availment of services and their utilization for payment of service tax or proper accounting of the same, the denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the invoices issued are in the name of the appellants' unregistered office at Delhi is unjustified. The head office which is registered with the Department has discharged the service tax liability. The defect in the invoices are only procedural lapse or rather a curable defect. In such circumstances, I am of t....