Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 364 - AT - Service TaxCenvat credit denied - inadequate documents - assessee sell products to customers by engaging a commission agent - Held that:- As the commission agent had issued debit notes to the appellant showing the invoice no., the name of the customer to whom goods have been sold through them and also showing the amount of commission as well as service tax payable on such commission the defect is only in respect of documents issued by one of the commission agents - Considering that decisions of Pharmalab Process Equipments Pvt. Ltd. [2009 (4) TMI 142 - CESTAT AHMEDABAD] & GRAPHITE (I) LTD. [2006 (10) TMI 224 - CESTAT, MUMBAI] which are in favour of the appellants, thus it is only proper that the appellant should be granted waiver of the demand made in the order of the Commissioner (Appeals). Accordingly, such waiver is granted and recovery thereof is stayed during pendency of the appeal.
|