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2020 (2) TMI 292 - AT - Service TaxPhotography services - exemption towards value of goods - Benefit of N/N. 12/2003-ST dated 20.06.2003 - allegation is that invoices raised did not specifically indicate the value of the goods and materials sold by the assessee - HELD THAT:- The Adjudicating Authority has categorically found that the invoices furnished by the appellant were not sufficient enough to conclusively establish the value of the goods and materials and hence it was all the more relevant for the assessee to furnish the necessary documentary proof. Therefore, going by the judicial discipline it has to be examined whether the assessee-appellant has successfully discharged the primary burden, with the support of documentary proof. The appellant has also contended as to its eligibility to Cenvat Credit if service tax was demanded without extending the benefit of Notification No. 12/2003, but however, a perusal of the impugned orders does not reveal any such contentions urged by the appellant and therefore we deem it proper in the interest of justice to remit this issue of verifying the eligibility or otherwise of the appellant to the Cenvat Credit in question, to the file of the adjudicating authority who shall call for such documents as may be necessary in this regard. Appeal allowed by way of remand.
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