Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (4) TMI 112 - AT - Service TaxSEZ unit - refund claim - denial on the ground that debit notes did not have the description and classification of taxable service, as required under Rule 4A of Service Tax Rules, 1994 - Held that: - Rule 9 (1) (e) of CCR 2004 has treated the challan, evidencing payment of service tax by the person liable to pay service tax under Reverse Charge Mechanism as a document on the basis of which Cenvat credit can be availed and that the respondent received the service for which they were liable to pay service tax and therefore, challan can be taken as duty paying document. Learned Commissioner (Appeals) has referred to para-3 (f) (ii) of said N/N. 40/2012-ST and held that the requirement in respect of said notification was that the proof of payment of Service Tax and that the services were specified for authorized operations was required to be submitted and since said requirements were fulfilled, there was no need to interfere with the said Order-in-Original dated 22.07.2013. Refund to be allowed - appeal dismissed - decided against Revenue.
|