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2021 (11) TMI 1086 - CESTAT CHANDIGARHRecovery of CENVAT Credit along with interest and proposing equivalent penalty - Cenvat credit availed on input services on the strength of documents issued by their head office namely Dabur India Ltd. (Corporate Office), Ghaziabad, were registered with the Department as distributor of credit - Revenue observed that these documents did not have the requisite information such as name, address and registration number of the service provider, serial number and date of invoice/bills/challans etc. as required under Rule 4A of the Service Tax Rules, 1994 - HELD THAT:- The verification has been done. Name and address, PAN based registration of the suppliers along with verification report dated 10-10-2011 have been provided by the appellant. In fact, the verification was required to be done with the registration number provided by the appellant in 2019 to find out whether these suppliers were having the registration number as mentioned in the invoices provided by the appellant or not? If the registration number provided earlier is matched with PAN based registration provided by the appellant at present, then, the appellant is entitled for Cenvat credit - Therefore, the matter is remanded back to the adjudicating authority to verify as directed by this Tribunal hereinabove and thereafter to pass an appropriate order in accordance with law. The appeal is disposed of by way of remand.
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