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October 2014

2014 (35) STR 397 (Tri.-Del.) Bharat Sanchar Nigam Ltd. vs. Comm. of C.Ex., & ST, Allahabad

By Puloma Dalal, Jayesh Gogri, Mandar Telang Chartered Accountants
Reading Time 1 mins
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Whether denial of CENVAT Credit on the ground that invoice did not contain service tax registration number of service provider is valid? Held, No

Facts:
CENVAT credit was denied on the ground that service tax registration number of service provider was not mentioned on the invoice. Adjudicating authority though observed the fact of deposit of tax by service provider in the ST-3 returns denied CENVAT Credit.

Held:
In view of production of ST-3 returns, the defect in the invoice had become a rectifiable defect and accordingly, Tribunal allowed CENVAT Credit.

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