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2018 (6) TMI 1068 - AT - Central ExciseCENVAT credit - duty paying documents - supplementary invoices - Contention of the department is that at the relevant time there was no provision for allowing credit on the strength of supplementary invoices - Rule 9 of Cenvat Credit Rules, 2004 - Held that:- With this invoice it cannot be ascertained that the appellant have not received the services, no co-relation was submitted by the appellant between the original invoices for service charges and the present invoices for the service tax payment. Therefore, in absence of such co-relation it cannot be established that the credit taken by the appellant is in respect of those services which have been received by the appellant. The adjudicating authority must verify the subject invoices in the present case with the original invoice raised for the service charges which are detailed in the statements enclosed with the invoices - appeal allowed by way of remand.
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