2026 (9) TMI 658

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....llate Tribunal (for short "CESTAT") in Service Tax Appeal No. 88324 of 2018. 2. According to the Appellant/Assessee, the impugned order of the CESTAT gives rise to the following 2 questions of law:- (a) Whether mere non-mention of the Service Tax Registration No. on the Invoices can be a substantial ground for dismissal of right to claim the CENVAT Credit of Service Tax. (b) Whether CENVAT Credit can be disallowed by placing reliance on sub-rule 2 of Rule 9 of CENVAT Credit Rules, 2004, on the ground that certain Invoices were unavailable, despite the Appellant being in possession of the said Invoices." 3. As far as question (a) is concerned, the main grievance in the present Appeal appears to be that the CENVAT cred....

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....e novo consideration. 4. As far as question (b) is concerned, the learned Counsel for the Appellant submitted that the Appellant had produced additional evidence before the CESTAT, namely, the invoices which were not produced by the Appellant before the lower authority. Since they were not produced, CENVAT credit was denied. The learned Counsel for the Appellant fairly submitted that though these documents were produced, a formal application under Rule 23 of the Customs, Excise and Service Tax Appellate Tribunal (Procedure) Rules, 1982 (for short "the CESTAT Rules"), was not filed. He submitted that if the matter is being remanded to the CESTAT, he would file a formal application under Rule 23, and the Tribunal, thereafter, can rule on t....