2014 (5) TMI 307

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..... e basis of debit notes. According to the observations of learned Commissioner, debit notes were raised for recovery, value of services and for recovering of Service Tax, the service provider has raised a separate bill. In the bill, the registration number of the service provider, the amount of Service Tax paid and to whom the service was provided are available. He has taken a view that these detai .....

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..... es issued provides the value of service and separate bill has been raised for payment of Service Tax. The bill contains the details which are specified in the proviso to Rule 9(2) as mentioned above. Since the documents on the basis of which credit has been taken contain essential details which are required as per the proviso to Rule 9(2) and there if no observation that service has not been recei .....

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..... he basis of debit notes and also imposed penalty equal to the amount of wrong credit availed. On an appeal filed by the respondents, in the impugned order the learned Commissioner took a view that the respondents are eligible for the credit in view of the fact that subsequent to issue of debit notes, bills were raised for Service Tax and value of services was recovered by way of debit note of the .....

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..... the basis of debit notes. According to the observations of learned Commissioner, debit notes were raised for recovery, value of services and for recovering of Service Tax, the service provider has raised a separate bill. In the bill, the registration number of the service provider, the amount of Service Tax paid and to whom the service was provided are available. He has taken a view that these det .....

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..... issued provides the value of service and separate bill has been raised for payment of Service Tax. The bill contains the details which are specified in the proviso to Rule 9(2) as mentioned above. Since the documents on the basis of which credit has been taken contain essential details which are required as per the proviso to Rule 9(2) and there if no observation that service has not been receive .....

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