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2008 (9) TMI 294 - AT - Service TaxCenvat Credit – wrong availment of credit on bills / invoices - the Commissioner (Appeals) has simply set aside the Order of the original authority on the ground that the lapse committed on the part of the respondent was merely technical in nature without looking into the fact that the respondent had not even produced the 67 bills on the basis of which the credit has been taken and this fact has not been denied by the respondent - In respect of 14 bills, it is his contention that the credit was taken only after payment is made, which fact needs verification by the Commissioner (Appeals). Since the Commissioner (Appeals) has not gone into this issue at all, the matter is remanded back to the Commissioner (Appeals) with a direction to look into the claim of revenue as admitted by the respondent also that the 67 bills involving amount of Rs. 80,892 were never produced by them nor are available with them.
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