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2015 (5) TMI 973 - CESTAT CHENNAI

2015 (5) TMI 973 - CESTAT CHENNAI - 2015 (40) S.T.R. 774 (Tri. - 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 thereof, identity of provider and recipient thereof and service tax charged to protect interest of Revenue. Therefore, it would be proper for the Adjudicating authority to enquire .....

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claim of Cenvat credit one on the basis debit notes/letter heads and subsequently 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 the Respondent : Shri K.P. Muralidharan, AC (AR) ORDER While appellant says that the debit notes on letter heads issued by the service providers are good invoices in the abse .....

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pellant. 3. Revenue not only objects to the debit notes on letter heads on the 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 tax is not admissible not being relevant to business. 4. Heard both sides and perused the records. 3. Law requires evidence to show provision of service, value thereof, ident .....

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