The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that cenvat credit cannot denied solely on the ground of wrong address of the service provider.
The issue relates to denial of CENVAT credit on the ground that the invoices bear the address as 1400, Modi Tower, 98 Nehru Place, New Delhi.
The impugned order has denied the cenvat credit on the ground that invoices bare address as 1400, Modi Tower, 98 Nehru Place which is the address of the registered premises and not 110, Modi Tower, 98 Nehru Place which is the address of the travel agency division of the appellant specified in ST-2 form.
The counsel for the appellant submitted that mere mention of a wrong address of the recipient of goods/services in invoices cannot be a ground to deny Cenvat credit when the receipt of goods/services is not in question.
According to the appellant, the issue of PAN based registration has been decided in favour of the appellant meaning thereby that registration of the service provider is not in dispute.
A Two-Member Bench of the Tribunal comprising Justice Dilip Gupta, President and Hemambika R Priya, Technical Member observed that “Thus, once registration of service provider and rendition of service and payment thereof is not in dispute, mere mention of the wrong address is a procedural defect and CENVAT credit cannot be denied for this reason. The appellant was, therefore, clearly entitled to CENVAT credit and it could not have been denied merely on the ground of procedural lapses.”
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