2023 (1) TMI 641 - AT - Service Tax
Validity of refund sanctioned on the basis of debit notes - valid Service Tax payment document or not - whether the debit notes satisfy the condition of Rule 4A of the Rules or not - applicability of N/N. 41/2012-ST dated 29.03.2012 read with Rule 4A(1) of the Service Tax Rules, 1994 - HELD THAT:- Notification No.41/2012-ST dated 29.03.2012 stipulates the manner in which the rebate shall be claimed. On going through the Notification it is clear that nomenclature of the documents is not necessary but the said document should fulfill all the necessary details as required. In the present case, the debit notes duly fulfilled all the necessary conditions as are required to be provided, but the fact remains that the said documents are not invoices, bills or challans, but are debit notes.
The issue is no more res integra and the Tribunal in the case of M/S SRF LTD. VERSUS C.C.E., JAIPUR-I [2015 (9) TMI 1281 - CESTAT NEW DELHI] where it was held that The purpose sought to be served by specifying the details that are to be contained in the document issued while rendering service is to provide information regarding the registration number and details of service provider details, details of service recipient, description and value of taxable service, and the service tax payable thereon. If the documents provide these necessary particulars, merely because the documents are debit notes the refund cannot be denied at the end of the service recipient.
The facts of the present case are squarely covered by the above-mentioned decision of the Tribunal and therefore the impugned order cannot be sustained - appeal allowed.