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2009 (4) TMI 142 - AT - Service TaxCenvat Credit – documents - Cenvat credit of Rs. 2,84,008/- of service tax paid by the appellants on business auxiliary service has been disallowed on the ground that the credit was availed on the basis of debit notes and therefore the same is not admissible. An equal amount of penalty has also been imposed and interest has also been demanded – held that - the debit notes issued by the service provider contained the details of service tax payable, description of the taxable service (sales commission), value of the taxable service, registration no. of the service provider, name and address of the service provider - These are the details which are required as per Rule 9(2) of CENVAT Credit Rules, 2004 - . Since it is not clear as to whether the same documents which were produced before me were produced before the Assistant Commissioner or not, the matter has to go back to the Assistant Commissioner
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