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2017 (6) TMI 274 - AT - Service TaxService tax credit - duty paying documents - denial on the ground that credit had been taken/utilized on debit notes - scope of SCN - Held that: - I am unable to comprehend why and how both the authorities chose to adjudicate on areas not covered in the SCN. I am also surprised that they have done so in the case of an assessee who is the member of the Larger Tax Payer's unit, a special vehicle of the department intended for the purpose of extending highest service standards and facilitate low compliance cost. Also, it is held that the debit notes will be valid documents for the purpose of availment of CENVAT credit. Appeal allowed - decided in favor of petitioner.
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