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2015 (5) TMI 210 - AT - Service TaxDisallowance of CENVAT Credit - Invoices in the name of other company wrongly - later corrected on the basis of letter - Held that:- Six invoices on which the appellant claimed CENVAT credit are in the name of M/s. Hemraj Cable Network. However, the appellant claimed that the name was wrongly mentioned by the service-provider whereas, the invoices were meant for the appellant only. On a careful perusal of all the documents submitted by the appellant, I find that though the name in the invoices was mentioned as Hemraj Cable Network but the same stand corrected on the basis of letter by distributor of M/s. Zee-Turner Ltd., who certified that this mistake is due to feeding error in the computer. This clearly shows that the invoices were issued to M/s. Shivraj Cable Network only and not for anyone else. On a scrutiny of the records such as invoices, account ledger, bank statement, etc. it is clearly found that for all these six invoices the payment was made by the appellant i.e., M/s. Shivraj Cable Network to the service-provider M/s. Zee-Turner Ltd. through banking channel. If any of the particulars required is not mentioned in the document and the Dy. Commissioner of the Assistant Commissioner, as the case may be, is satisfied that the goods or services covered by such documents have been received and accounted for in the books of account of the receiver, CENVAT credit can be allowed. It is found in the present case, that except name of the appellant, on the basis of all the documents submitted by the appellant, it is established that the services were received by the appellant and the same has been accounted for in their books and the payment for the said services were made by the appellant to the service-provider i.e., M/s. Zee-Turner Ltd. - appellant is legally entitled for the CENVAT credit on all the subject six invoices - Decided in favour of assessee.
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