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2018 (11) TMI 83 - AT - Service TaxCENVAT Credit - duty paying invoices - challans issued by Input Credit Distributor situated in Delhi and that the said challans were not serially numbered and were not having information as required - Rule 4A(2) of Service Tax Rules, 1997 - Held that:- It is very clear that show cause notice did not elaborate on any deficiency in the said challans as compared to the requirement under the said Rule 4A(2), it only pointed out that the challans were not serially numbered. There were no allegations in the show cause notice that the services were not received by the appellant nor the services were not eligible to avail Cenvat credit nor the service tax was not paid by service providers - the only objection was that the challans were not serially numbered. Appeal allowed - decided in favor of appellant.
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