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2009 (3) TMI 145 - AT - Service TaxCenvat Credit - Commissioner (Appeals) has observed that appellant have produced merely receipts which showed only gross amount without any service tax registration number and he held that this cannot be considered as sufficient to allow the Cenvat credit – held that - while the documents submitted before the Tribunal showed the service tax registration number on the receipts, it cannot be said with certainty that the same were produced before the authority. Further, whether the documents issued fulfil the requirement of the law or not, is also required to be considered – matter remanded.
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