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2018 (8) TMI 491 - AT - Service TaxCENVAT Credit - duty paying documents - demand on the ground that the appellant has not been able to produce the original duty paying documents, for which they have taken the CENVAT Credit - Held that:- The original invoices could not be produced by the appellants before the ld.Ádjudicating Authority, which are now available with the appellant as per the ld.Advocate for the appellant - these duty paying documents in original are required to be produced by the appellants to the adjudicating authority. Thereafter, the Adjudicating Authority will verify the same and allow the credit, if found correct. The Adjudicating Authority is required to recompute the demand while adjudicating the case afresh, so as to avoid the overlapping period in the various demands - appeal allowed by way of remand.
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