Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (9) TMI 712 - CESTAT ALLAHABADRefund claim - duty paying documents - debit notes - whether valid documents or not for claiming refund? - Held that: - refund of Cenvat credit of ₹ 28,93,933/- was proposed to be denied on the ground that the same was based on the debit notes and that the said debit notes did not appear to be valid document for taking Cenvat credit under the Cenvat Credit Rules, 2004 - refund claim for the period from quarter October to December, 2010 wherein Original Authority through Order-in-Original dated 09/02/2012 for the period from quarter October to December, 2010 has held that the said debit notes were issued for valid input services and documents were also proper documents for taking credit and subsequent refund - Appeal allowed - decided partly in favor of appellant.
|