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2018 (7) TMI 618 - AT - Service TaxCENVAT Credit - duty paying documents - case of Revenue is that since the invoices are addressed to SMF and not in the name of the respondent, credit is not eligible - Rule 9 of CENVAT Credit Rules - Held that:- Proviso to Rule 9 of CENVAT Credit Rules states that whenever there is any doubt with regard to the requirement of necessary details in the documents for availing credit, the AC/DC has to verify the same and be satisfied that the same has been properly credited by the assessee - In the present case, the Commissioner (Appeals) has called for report from the range officer who has reported that the particulars as furnished by the Chartered Accountant is correct and it was found that these services were availed by the respondent and not by SMF. CENVAT Credit - Input Services - insurance, outdoor catering service, advertisement services etc. - Held that:- These services except outdoor catering services were held to be eligible services for the respondent for the subsequent period - The outdoor catering services are eligible for credit for the reason that the period involved is prior to 1.4.2011 - credit allowed. Appeal dismissed - decided against Revenue.
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