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2015 (12) TMI 150 - AT - Service TaxCenvat Credit - invoices did not give description of the services provided by said M/s. Shree Services & Trading Company Ltd., and the registration number has not been mentioned on the invoice. - Held that:- Revenue is not denying the fact of payment of Service Tax by the service provider and the fact of availment of service by the service recipient, i.e., the appellant. The appellants have also produced the service registration number on record. Further as per the appellant, the details of input service were not being provided by the service provider inasmuch as they were providing all sort of services to the appellant under a contract which fall in the category of Business Auxiliary Services, on which services the service provider was paying the Service Tax. As such, I fully agree with the appellants that the fact of invoices raised by the service provider not giving full details, cannot be made a ground for denial of substantial benefit of credit of Service Tax to the appellants, especially when there is no dispute about the availability of the same. As such, I set aside the impugned order - Decided in favour of assessee.
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