Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 70 - CESTAT MUMBAICENVAT Credit - duty paying documents - Whether the appellant is entitled to the credit availed on the ground that the registration number of the service provider was not indicated on the invoices. - Held that:- It is the fact on record that during the adjudication proceedings, the appellant had provided to the department, the registration number of the service providers. Therefore, the adjudicating authority could have easily verified whether these service providers were registered with the department at the relevant time and whether they had discharged the service tax liability in accordance with the law. He has unnecessarily chosen to raise the level of litigation by denying the credit as if it is Tribunal's job to get verification done. In these circumstances, we are of the view that the matter has to be remanded back to the adjudicating authority for verification of the registration numbers declared by the appellant in respect of the service providers and also for verifying whether the service tax indicated in the invoices was paid to the exchequer or not - Matter remanded back - Decided in favour of assessee.
|