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2018 (10) TMI 705 - AT - Service Tax100% EOU - CENVAT Credit - duty paying invoices - credit availed on the basis of photocopy of invoices - Held that:- Since the appellants have already furnished the original invoices at the time of filing the refund claim, it cannot be expected of the appellants to produce the same in these proceedings before the authorities - credit cannot be denied. Penalties - CENVAT credit - denial on account that appellants have not produced invoices - credit along with interest paid before issuance of SCN - Held that:- The records are not so clear as to the fact of reversal of credit by the appellants - this issue requires to be relooked by the adjudicating authority - Matter on remand. Appeal allowed in part and part matter on remand.
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