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2009 (1) TMI 239 - CESTAT, CHENNAIRule 4A of STR - As per rule 4A of Service Tax Rules, 1994 (‘STR’), an invoice, appeal or challan is the prescribed document against which input service credit can be availed. – Cenvat Credit denied on debit notes being not a document prescribed under rule 4A of the STR – Held that - the appellants had availed the impugned amounts of credit against ‘debit notes’ which are not one of the prescribed documents for the purpose under rule 4A of STR. However, there is no dispute that the document contained all the items of information prescribed in the relevant rule. - . In the absence of a case that the appellants had not received the impugned services, prima facie, credit could not be denied solely for the reason that the documents was titled ‘debit note’ – stay grated fully
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