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2018 (4) TMI 110 - AT - Service TaxRefund of unutilized Cenvat credit - invoices do not contain PAN based registration number - invoices having wrong address - Held that: - the invoices were issued after performance of service and service receiver cannot be held responsible for non mentioning of PAN based service tax number on the invoices - the mistakes committed on the said invoices were of minor nature, such as mistake of writing sector number or addresses etc. and they were rectifiable and therefore, the said CENVAT credit was admissible to the respondent. Services provided by Chartered Accountant - Held that: - the said credit was on service tax on the services provided by Chartered Accountant and such services were essential for running of the business on day to day basis. Appeal dismissed - decided against Revenue.
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