TaxTMI 
TaxTMI 
2024 (10) TMI 1179
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.... on receipt of services under CENVAT Credit Rules, 2004, on the ground that either registration number was missing in the tax paying documents or that the number itself was incorrect. 2. The original authority denied the credit on the ground that rule 9 of CENVAT Credit Rules, 2004 requires certain particulars to be as necessarily available in the relevant document and that, with the assessee having admitted to objection raised by the departmental authorities on the incorrectness or adequacy of document, denial of the claim is a consequence. Learned Chartered Accountant, arguing on behalf of the appellant, relied on the decision of the Tribunal in Mafatlal Industries Ltd v. Commissioner of Central Excise & Service Tax, Ahmedabad [2020 (43)....
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....e service, description and classification of the taxable service. As these details are not shown in the bill/invoice, hence Cenvat credit is liable to be disallowed. In the show cause notice issued, I find that same are not forthcoming on the invoice on which the credit was availed by the assessee. I have also verified a copy of the above said invoice and found that the above mentioned particulars are not forthcoming on the same". 6. According to Rule 9(2) of Cenvat Credit Rules, the requirement of name and address of the person receiving taxable service is not a mandatory requirement. I reproduce the relevant portion of the Rule 9(2) to make this clear. "Provided that the said document does not contain all the particulars but contains ....
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....ority has convincingly established vide para 15 of the impugned order that the appellants have taken the credit of Service Tax on the basis of bill which is not a prescribed document and does not contain details as required under sub-rule (2) of Rule 9 of Cenvat Credit Rules, 2004...". Apparently the Commissioner (Appeals) is too busy to verify the invoice into deal with limitation also. It is strange that the original authority in para 16 of his order observes : "It is also noticed that the assessee have not indicated or produced any specific documents or records before me during the adjudication proceedings as evidence that the documents on which the issue in question was brought to the knowledge of department earlier. The assessee ha....