2015 (1) TMI 1186

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..... e availed service tax credit of Rs. 83,722/- based on the debit notes raised. The adjudicating authority has disallowed the credit of Rs. 83,742/- and imposed penalty of equivalent amount and interest. Commissioner (Appeals) upheld the adjudication order. 2. The learned counsel for the applicant submits that the service receiver has raised debit note instead of issuing invoice. Since they have av .....

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..... (294) ELT 421 (c) Friends & Friends Shipping Pvt. Ltd. Vs. CCE - 2014 (35) STR 811 4. On hearing both sides and on perusal of the records, I find that the appellants have availed input service tax credit based on the debit notes for the input services received on professional fees, and internet tele- communication service amounting to Rs. 83,722/-. The appellants relied upon the decisions of th .....

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