2013 (10) TMI 739

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..... on the debit notes clearly the service tax liability - the service provider has given the details of service tax registration number and classification of the services as Business Auxiliary Services - service provider has also given a certificate of registration under service tax which is, subsequently reflected on the debit notes - service provider to the appellant had registered himself with the .....

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..... ,537/-, interest thereof and equal amount of penalty imposed. 2. The above said amounts have been confirmed as ineligible cenvat credit of service tax paid by the service provider on the ground that the documents on which the credit was availed was debit notes and does not contain the requirement of provisions of Rule 9(1) of the Cenvat Credit Rules, 2004. 3. Heard both sides and perused the r .....

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..... ter than the registration. It is undisputed that the appellant had received the services rendered by the service provider and has also paid the service tax to the service provider. 5. We find that, at least in one case, the appellant has availed an excess credit of Rs. 12,629/- which needs to be reversed by him. We direct the appellant to reverse an amount of Rs. 12,629/- within 30 days from tod .....

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