Denial of CENVAT to service receiver alleging issuance of invoice beyond prescribed period unjustified

Usha Martin Limited  Vs Commissioner of Central Excise (CESTAT Kolkata) CESTAT Kolkata held that denial of CENVAT Credit to service receiver alleging that invoice is issued by service provider beyond prescribed period is unjustified as obligation of timely issuance of invoice is cast on the service provider and not service receiver. Facts- The service provider, M/s Maa Engineering, was not registered with the Department during the period 2005-06 to 2007-08. It provided certain taxable services such as erection, commissioning, crushing of iron ores to the Appellant. Invoices were raised on the...