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2008 (12) TMI 114 - AT - Service TaxCredit on the basis of invoices issued by their Input Service Distributor (ISD) which was not registered - whether such ISD invoices which allegedly do not contain specific information, can be regarded as valid documents to avail the CENVAT credit - appellant submits that the appellants had applied for centralized registration and request therefore was rejected wrongly by revenue but restored subsequently – appellant submits that the registration certificate was not available because of lapse on the part of Revenue – further submission is that defects in invoice are procedural and these are rectifiable – held that the effective date of validity of the registration certificate is to be considered – matter remanded to Commissioner to decide whether the defects are rectifiable and if yes, have been rectified
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