2009 (3) TMI 145

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..... fficient to allow the Cenvat credit – held that - while the documents submitted before the Tribunal showed the service tax registration number on the receipts, it cannot be said with certainty that the same were produced before the authority. Further, whether the documents issued fulfil the requirement of the law or not, is also required to be considered – matter remanded. - ST/28/2009 - A/549/20 .....

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..... rd both the sides. Shri Vipul Kandhar, Chartered Accountant submitted various documents which according to him is the evidence produced before the lower authorities being the evidence of service tax paid by them to MSO, the credit of which the appellant was entitled to. However, I find that in Para 10 of the order Commissioner (Appeals) has observed that appellant have produced merely receipts whi .....

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..... he Tribunal showed the service tax registration number on the receipts, it cannot be said with certainty that the same were produced before the authority. Further, whether the documents issued fulfil the requirement of the law or not, is also required to be considered. In view of the above position, the stay petition is allowed and matter is remanded back to Original Adjudicating Authority to veri .....

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