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2011 (9) TMI 287 - AT - Service TaxShort payment which was was made good by the Appellants in the next six months on their own - denial of CENVAT Credit on the ground that the invoices have not been submitted that goods have not been received - internal advice memo issued by their regional office would be sufficient for the purpose of availment of CENVAT credit - no evidence to show that capital goods have been received, he says that they would produce relevant evidence before the Commissioner or satisfy the Commissioner that the goods have been received - Service Tax credit has been denied on the ground that the photocopies of documents were produced - Company Secretary submits that they have the original documents at present. The above submissions and our observation thereon would show that the matter is required to be re-considered by the Commissioner - remand the matter to the Commissioner for a fresh decision - Decided in the favour of appellant
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