COMMISSIONER OF CENTRAL EXCISE, SALEM Vs. PRICOL LTD.

JUDGEMENT

(1.) REVENUE is in appeal against the impugned order wherein input service credit was allowed by the first appellate authority on the basis of invoices issued by the input service distributor. The main allegation of the Revenue in this appeal is that as per Rule 4A(2) of the Service Tax Rules, 1994, the name, address and registration number of the person providing input service and the serial number and date of invoice, bill, or as the case may be, challan issued under sub -rule (1) were not mentioned in the invoices of input service distributor. Therefore, the respondents are not entitled to take credit on the strength of the invoices.

(2.) HEARD both sides. After considering the submissions from both sides, I find that during the course of adjudication, the respondents have provided all such details as annexure to the invoice before the adjudicating authority. As the whole record of annexure is very bulky, same was not filed along with the returns filed by the respondents. But in future, the respondent has undertaken that along with invoice of input service distributor, they will file annexure showing details of registration number of input service provider etc. as required under Rule 4A (2) of Service Tax Rules, 1994.