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2016 (2) TMI 444 - AT - Service TaxCenvat Credit - duty paying documents - computer generated invoices were not signed by the service provider - Revenue contended that Rule 4A of the Service Tax Rules 1994 categorically prescribed that the invoices/challans should be signed by service provider. - Held that:- the condition of Rule 9(2)were fulfilled. It is also noticed that on the identical situation, the Commissioner of Central Excise allowed the credit in respect of the other assessee - However, it is required to examine the documents and therefore the matter is sent back to the Adjudicating Authority to decide afresh after considering the documents and other facts in so far as lose of original invoices due to flood. - matter remanded back - Decided partly in favor of assessee.
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