2011 (3) TMI 928 - AT - Service Tax

Service tax credit - Availed credit on the basis of inadmissible copies of the invoices - the dispute relates to the factual verification of the invoices - the view that the appellant should be given an opportunity to establish so - Accordingly the impugned order is set aside and the matter remanded to the original adjudicating authority - Needless to say that the appellants would be given an opportunity to putforth the original copies of the invoices, on the basis of which the credit was taken - Stay petition as also appeal get disposed off.

Summary

The Appellate Tribunal CESTAT, Ahmedabad, in the case of Shri A.V. Naik, allowed the appeal after waiving the pre-deposit condition. The denial of service tax credit was due to the use of inadmissible copies of invoices. The appellant claimed they had original copies sent for audit and only had photocopies in their possession. The tribunal remanded the matter for the appellant to provide original copies for verification. Stay petition and appeal were disposed of accordingly.