2019 (2) TMI 578 – CESTAT MUMBAI – TMI – CENVAT Credit – duty paying documents – invalid documents – denial on the ground that invoices issued in the name of Head Office, which was not registered as an ISD; Service Tax registration number is not mentioned; and credit denied on the invoices of Kingfisher Airlines showing that Service Tax payment has not been reflected in the invoices.
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Denial on the ground that invoices issued in the name of Head Office, but received and used in the local office, when Head Office is not registered – Held that:- The issue is no more res integra and settled by various judgments of this Tribunal including M/s Biotor Industries Ltd. [2017 (2) TMI 1062 – CESTAT, AHMEDABAD], where it was held that when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, rightly did not disentitle the assessee f
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e value mentioned in the respective invoice – all the pleas of the learned C.S. for the appellant needs to be scrutinized in the light of the C.A. certificate now produced claiming that the input services against respective invoices were received and used in providing the output services – matter placed on remand.
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Appeal allowed in part and part matter on remand. – Appeal No. ST/87276/2018 – A/85093/2019 – Dated:- 4-1-2019 – DR. D.M. MISRA, MEMBER (JUDICIAL) Shri Archit Agarwal, C.A. for Appellant Shri S.B. Mane, AC (AR) for Respondent ORDER Per: Dr. D.M. Misra This is an appeal filed against Order-in-Appeal No. V2(A)ST-II/539/2016-17 dated 22.03.2018 passed by the Commissioner of CGST & Central Excise (Appeals), Navi Mumbai. 2. Briefly stated the facts of the case are that the appellants are engaged in providing taxable output services under the category of Transport of Goods by Air and Business Support Service . During the relevant period from April, 2006 to July, 2008, the
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ed that out of the total amount of CENVAT Credit, ₹ 7,84,288/- was denied on the invoices issued by Spice Jet, which was addressed to their Head Office, and the Head Office was not registered as an ISD during the relevant period. It is his contention that the services were received at their Ahmedabad Office and credit was accordingly availed to that extent. Referring to the judgment of this Tribunal in the case of M/s Biotor Industries Ltd. – 2018 (10) GSTL 33 (Tri-Ahmd) and Hon ble Gujarat High Court in the case of Commissioner of Central Excise Vs. Dashion Ltd. – 2016 (41) STR 884 (Guj.) he has submitted that the credit cannot be denied merely because the Head Office was not registered as an ISD. Further, he has submitted that the amount of ₹ 1,26,019/- was relating to the invoices issued by Go Air. It is his contention that even though the Service Tax Registration number was not mentioned in the said invoices, but there was no dispute on the facts that the input service
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The learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). He submits that for verification of the appellant's claim based on evidences supported by C.A. certificate on receipt and utilization of the input services, the matter needs to be remanded to the adjudicating authority. 5. I find that the CENVAT Credit of ₹ 23,68,433/- has been denied to the appellant on the input invoices issued by Spice Jet, Go Air and Kingfisher Airlines on various grounds, namely:- (i) ₹ 7,84,288/- was denied on the input invoices issued by Spice Jet for the invoices issued in the name of Head Office, which was not registered as an ISD. (ii) ₹ 1,26,019/- on the invoices of Go Air where the Service Tax registration number is not mentioned. (iii) ₹ 14,58,116/- was denied on the invoices of Kingfisher Airlines showing that Service Tax payment has not been reflected in the invoices. 5. I find that the issue of denial of CENVAT Credit on invoices is
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