Whether denial of CENVAT Credit on the ground that invoice did not contain service tax registration number of service provider is Valid?

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

 

  

 

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.