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Service Tax - Highlights / Catch Notes

Home Highlights July 2016 Year 2016 This

Cenvat Credit - original duty payment document / invoices were ...


Cenvat Credit Validity Examined: Fire-Damaged Invoices Not Sole Proof; Books of Account Can Substantiate Payments.

July 5, 2016

Case Laws     Service Tax     AT

Cenvat Credit - original duty payment document / invoices were lost / destroyed in the fire - It is not only the invoice or ledger entry but the respondent might have paid invoice value to the service provider which can also be verified from the books of account - matter remanded back - AT

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