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DCW Ltd. Versus Commissioner Of Central Excise, Tirunelveli

2015 (5) TMI 973 - CESTAT CHENNAI

CENVAT Credit - debit notes - whether appellant is entitled to the Cenvat credit of the service tax paid in respect of the services covered by debit notes - Various service - Held that:- Law requires evidence to show provision of service, value there .....

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the particulars mentioned therein are correct and provision of service covered by those debit notes/letter heads were really provided to the appellant. Upon conduct of enquiry, if the authority is satisfied as to genuineness of the debit note and ide .....

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uently on the basis of invoices if any - CENVAT Credit is allowed - Decided in favour of assessee. - E/00493/2008 - Final Order No. 40549 / 2015 - Dated:- 8-5-2015 - Shri D.N. Panda, Judicial Member For the Petitioner : Shri C. Seethapathy, Adv. For .....

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to the Cenvat credit of the service tax paid in respect of the services covered by those debit notes, Revenue rejects that. 2. Secondly, service tax paid on windmill maintenance service, taxi service, authorised service station service, pest control .....

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he ground that law prescribes certain procedure to entertain a document as invoice which should show the service tax paid, description of service, registration status of service provider and address of both parties, but also Cenvat credit of service .....

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erest of Revenue. Therefore, it would be proper for the Adjudicating authority to enquire from the concerns which had issued debit notes/letter heads, as to whether the particulars mentioned therein are correct and provision of service covered by tho .....

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shall govern the claim. This enquiry shall provide immunity to Revenue to prevent double claim of Cenvat credit one on the basis debit notes/letter heads and subsequently on the basis of invoices if any. 4. The appellant shall co-operate with the au .....

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ring the submission on both on fact and law as may be advanced before the Authority appropriate order shall be passed granting fair opportunity of hearing. 5. So far as maintenance of windmill is concerned, the service provided towards maintenance th .....

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