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2019 (2) TMI 1028 - AT - Central ExciseCENVAT Credit - service tax paid by the service provider - duty paying documents - Supplementary invoices issued - Held that:- A similar issue has come up before the Tribunal in the case of M/s. Diamond Cements -Vs-Commissioner of Central Excise, Bhopal [2016 (11) TMI 859 - CESTAT NEW DELHI], where it was held that it is not correct to deny the service tax credit on the basis of the above mentioned supplementary invoices, just because at the time of receipt of the input services, the input service providers were not registered and had not mentioned Service tax registration no. in the invoices - credit allowed - appeal allowed - decided in favor of appellant.
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