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2013 (11) TMI 949 - CESTAT NEW DELHIValidity of Debit Notes - Availment of cenvat credit – Waiver of Pre-deposit - Whether the debit notes issued by the service providers are valid documents for availment of cenvat credit by the appellant – Held that:- The documents title debit notes/invoice and the same mentioned service tax registration number of the service provider, mentioned the nature of the service as Business Auxiliary Service and also the details of value of the taxable service and service tax paid - all the information which is required to be mentioned in invoice issued by the service provider is available in the documents and just because before the word invoice, the word debit note has been added, these documents would not cease to be a valid document for the purpose of cenvat credit - Prima facie the appellant have strong prima facie case in their favour - The requirement of pre-deposit of cenvat credit demand, interest and penalty waived till the disposal – Stay granted.
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