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2017 (4) TMI 500 - AT - Service TaxDenial of Cenvat credit of service tax - Non submission of the supporting documents - Held that: - The only dispute in the present appeal relates to non-availability of invoices, which according to the appellant stand destroyed in a fire, which broke out in the premises on 7-8-2009. The fact of fire stands established by the fire report produced by the appellant as also by the FIR. The appellate authority in his order has clearly observed that he has scrutinised the invoices, etc. This fact along with the fact that the details of the credit taken were reflected in ST3 returns filed for the period in question read with undisputed fact of fire, which led to destruction of invoices, according to me should not be adopted as a reason for denial of refund as a reason - Appeal allowed.
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