TaxTMI 
TaxTMI 
2026 (2) TMI 475
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.... has also been imposed on the appellant. 2. The facts of the case are that the appellant is inter alia engaged in the business of providing telecommunication services in various states under Telecom Licences issued by the Department of Telecommunication. 2.1 For provision of the said services, the Appellant had obtained registration with the Service Tax Department under the category of 'Telecommunication Services' and has been regularly paying appropriate service tax and availing eligible credit thereto on various inputs, input services and capital goods used in the provision of output service as per the provisions of Cenvat Credit Rules, 2004 (CCR). 2.2 A Special audit under Section 72A of the Finance Act, 1994 was conducted for t....
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....ed order dated 30.11.2016. Vide the impugned order, the Ld. Commissioner, Bhubaneswar adjudicated two Show-cause notices (viz. the underlying SCN and another SCN involving denial of credit due to absence of PAN based service tax registration number) wherein the Ld.Authority dropped the demand proposed in the second Show-cause notice, but confirmed the demand of Cenvat Credit in its entirety along with equivalent penalty, proposed in the underlying Show-cause notice 2.6 Subsequently, a Corrigendum dated 18.01.2017 was issued to the impugned order amending the operative part of the order to include recovery of interest under Section 75 of the Finance Act read with Rule 14 of the Cenvat Credit Rules, 2004. 2.7 Being aggrieved by the impu....
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....oning of service tax registration numbers in the invoices issued by the service providers. 3.2 It is further submitted that as per Rule 2(l) of CCR, input service inter alia means any service used by provider of output service for providing an output service. Thus, the primary condition for availing cenvat credit is that the input services should have been used in the provision of output service. In the instant case, neither the SCN nor the impugned order disputes the usage of service being used in relation to output service and the said fact also stands admitted by the Ld. Commissioner at para 7.8 of the impugned order. Hence, the Appellant submits that it has righty availed cenvat credit in respect of input service invoices under dispu....
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....gement) Pvt. Ltd. v. Commissioner of Central Excise, Mangalore, 2017 (47) STR 58 (Tri.-Bang) (iv) Kemwell Biopharma Pvt. Ltd. v. Commissioner of Central Excise & Service Tax, LTU, Bangalore, 2017 (47) STR 70 (Tri.-Bang.) 3.5 He, therefore, submits that the responsibility to issue a proper document viz. invoice to the service recipient, in relation to the provision of service lies on the service provider. Thus, when the service tax registration number is not mentioned in the invoice, the service provider should be held responsible for such irregularities and not the service recipient i.e., the Appellant herein. 3.6 He further submits that the Appellant has no control over the procedural compliance at the end of the service pro....
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....mitted that the service tax registration No. of service provider is mentioned against all the entrees and it is part of the Order-in-Original, and all the documents were also before the lower appellate authority. 11. On perusal of the documents, it is seen that the registration details of the input service provider were available and therefore, the rejection of refund on the ground of nonavailability of registration No. in the invoices is not maintainable. Consequently, refund amounting to Rs. 67,446/- covered by such input service invoices, are allowable. 12. In view of the forging, I find that the appellants are eligible for the refund and the impugned order is set aside and the appeal is allowed." 7. Further, same vi....
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....he business and all activities relating to business which is wide enough to include all the services involved in this case. Learned Counsel for the applicant also clarified that each and every services involved in this case is related to the business directly or indirectly and therefore qualify as 'input service' under the inclusive definition of 'input services' under Rule 2(l) of Cenvat Credit Rules, 2004. On perusal of the records I found that the various input services involved in the present case are related to the business of the appellant. As far as Customs House Agent Services are concerned, I find that these services are used for export of finished goods and therefore they qualify as 'input service' and the ....