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2013 (2) TMI 491 - CESTAT BANGALOREDuty paying document - Stay of recovery - Denial of CENVAT credit in absence of documentary evidence - Of 'business support service' received from Input Service Distributor - Disallowance has been made in the absence of documentary evidence - Rule 9(g) of CCE 2004 - read with Rule 4A(2) of STR, 1994 - Rule 14 of Cenvat Credit Rules, 2004 - read with proviso to Section 11A of the Central Excise Act, 1944 - Held that:- Assessee have produced copies of these documents with a miscellaneous application. These documents include the ST-3 returns of the ISD, relevant challans and other documents related to distribution of services to the assessee by the ISD. Taking into all the said documents on record and, for the ends of justice, direct the adjudicating authority to reconsider the appellant's claim for CENVAT credit. Remand back to Commissioner
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