2026-VIL-873-AP-ST
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SERVICE TAX High Court Cases

Service Tax - CENVAT Credit - Availment of CENVAT credit on input service invoices with address mismatch with registration certificate - Whether CENVAT credit can be denied merely on the ground that the address mentioned in input service invoices does not tally with the address in the Form-ST2 registration certificate if invoices otherwise contain all prescribed particulars - HELD - The issuance of invoices by the service provider with an address that differs from the registered address in Form-ST2 does not by itself make the invoices invalid documents for purposes of claiming CENVAT credit if the invoices contain all other particulars required under Rule 4A of the Service Tax Rules, 1994 and Rule 9(2) of the CENVAT Credit Rules, 2004 – Dept cannot reject CENVAT credit on mere technicality of address mismatch without appreciating the substantive aspects of whether the conditions for availment of CENVAT credit have been satisfied. When an invoicing discrepancy results from administrative lapse or inadvertence in the accounting system of the service provider and not from fraudulent intent or intentional violation, such technical non-compliance cannot be the sole ground for denying CENVAT credit if the invoices otherwise fulfill all material requirements of law - The fact that audit team had accepted the invoices for a period of more than four years demonstrates that the invoices were not considered invalid during the audit process and the belated action of the authority cannot be based on mere technicality. The authority is required to record reasoned findings by addressing the contentions raised by the assessee instead of deciding the matter on mere technicalities without application of mind to the merits - The order denying CENVAT credit and imposing penalty is set aside and the matter is remanded to the authority for fresh consideration with proper application of law – The petition is allowed
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