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2014 (11) TMI 795 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - consulting engineer service - Credit taken on strength of debit notes - Held that:- debit notes are serially numbered and clearly show the amount of service tax paid thereunder along with other details like description, value of service, service tax registration number, the recipient and the signature of the authorised signatory. Further, it is seen that the Board vide circular No. 120/01/2010-ST dated 19/1/2010 in para 3.4 has observed that in case of incomplete invoice the department shall take a liberal view in view of the judicial pronouncements. there is no allegation that the service in respect of which impugned credit was taken was not received by the appellants. CESTAT in the case of CCE, Salem vs. Pallipalayam Spinners (P) Ltd. (2010 (9) TMI 951 - CESTAT CHENNAI) has held that credit is admissible on documents such as debit notes containing all the requisite particulars for the purpose of extending the credit. Similar view was held by CESTAT in the case of Pharmalab Process Equipments Pvt. Ltd. vs. CCE, Ahmedabad [2009 (4) TMI 142 - CESTAT AHMEDABAD] and in the case of Gujarat Tea Processors and Packers Ltd. vs. CCE, Ahmedabad [2011 (9) TMI 248 - CESTAT, AHMEDABAD]. Appellants have a prima facie made out a good case for complete waiver of pre-deposit. We accordingly waive the pre-deposit in full and stay recovery of the impugned service tax demand, interest and penalties during the penalty of the appeal - Stay granted.
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