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2019 (10) TMI 817 - AT - Service TaxCENVAT credit - duty paying invoices - fake/bogus invoices - service tax duly deposited - HELD THAT:- The assessee is entitled to the Cenvat Credit of duty ‘Paid’ by the input service provider and if the input service provider has actually deposited the Service Tax, the same would be available as a credit to the service recipient. Revenue has disputed the fact of payment of service tax by M/s STPL on the ground that they were not found to be in existence at the time of investigations conducted by the Revenue. Inasmuch as in the miscellaneous application the appellant has produced evidences for deposit of service tax by M/s STPL, we are of the view that the said fact requires verification at the end of the Adjudicating Authority - matter remanded to the Original Adjudicating Authority for de-novo decision. Appeal allowed by way of remand.
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