TMI Blog2018 (6) TMI 1481X X X X Extracts X X X X X X X X Extracts X X X X ..... provider and if the services are eligible for availment of CENVAT Credit, Credit cannot be denied at the recipient, end more so, only on a presumptive ground that there is no evidence that service tax was credited to the Govt. exchequer - credit allowed - appeal allowed - decided in favor of appelalnt. - Appeal No. E/86494/13 - A/86635/2018 - Dated:- 21-3-2018 - Mr. M.V. Ravindran, Member (Judi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re rendered by the commission agent to the appellant, in respect of the contract, executed by the appellant. It was the case of the appellant that they have paid commission agent which has been billed in Bill No. NCS 233/07-08 dated 13.03.2008 and debit note No. 107/Jan/06-07 dated 07.01.2007 raised by the appellant along with service tax liability. 4. Learned D.R. reiterates the finding of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity to the Govt. exchequer. It further transpires that appellant was required to bring on record documentary evidence that such service tax credited to the Govt. exchequer. In my view the findings of lower authorities are not based on facts, as seen from the invoice and debit note that the commission agent has specifically stated his service tax registration no. issued by Revenue authorities and t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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