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2013 (9) TMI 181 - CESTAT CHENNAICENVAT credit on invoices issued by Authorized Service Stations (ASS) - Department contended that appellant's name was stamped/handwritten by themselves on these invoices so as to claim undue CENVAT credit – Held that:- The insurance company was not shown to have stamped or handwritten their own name in the invoices issued by ASS to the vehicle owners - an act which appears to be fraudulent has been noticed in the instant case - after pursuing the sample copies of invoices available on record we have found the distinct features of the invoices - appellant fails to furnish a list of the last category of invoices showing the corresponding CENVAT credit amounts. - appellant relied on the decision of Cholamandalam MS General Insurance Co. Ltd. Vs. CCE LTU,(2013 (2) TMI 132 - CESTAT CHENNAI). Prima facie caee is against the assessee - stay granted partly.
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