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2014 (9) TMI 852 - CESTAT MUMBAIDenial of CENVAT Credit - advertisement services and Banking & financial Services - Redemption fine - Held that:- Documents satisfy the condition of Rule 9(2) of the Cenvat Credit Rules read with Rule 4A(i) of the Service Tax Rules, 1994, except minor clerical error. It is further evident from the show-cause notice that no opportunity was given to the appellant to remove the minor clerical error in the documents and accordingly, there is violation of principles of natural justice before disallowing the same. I hold that invoice of advertisement service and letter of the Bank as produced by the appellant in support of the input tax credit availed, does satisfy all the conditions and the input service credit is available to the appellant. - Decided in favour of assessee.
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