2018 (6) TMI 1068

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..... ces which have been received by the appellant. The adjudicating authority must verify the subject invoices in the present case with the original invoice raised for the service charges which are detailed in the statements enclosed with the invoices - appeal allowed by way of remand. - Appeal No. E/341/2009 - A/86470/2018 - Dated:- 18-5-2018 - Mr. Ramesh Nair, Member (Judicial) And Mr. Raju, Member (Technical) Shri Rajesh Ostwal, Advocate for appellant Shri Hitesh Shah, Commr (AR) for respondent Per: Ramesh Nair The facts of the case are that the appellants have availed CENVAT Credit on the strength of bills raised by the service provider for differential amount of service tax. 2. Details of such bills are as un .....

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..... input service credit is not allowed on the strength of supplementary bills. Accordingly, the demand of CENVAT Credit availed on such bills have been disallowed in the impugned order. Therefore, the appellant filed the present appeal. 4. Learned Counsel appearing on behalf of the appellant submits that the bills on which credit was availed are not supplementary bills for the reason that these bills were raised only against payment of service tax on which service tax was not paid at the time of issuance of invoices during the period 2005-06 and 2006-07. Therefore, these invoices cannot be treated as supplementary invoices. He further submits that even if it is contended that subject invoices are supplementary invoices, then also the credi .....

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..... dress of the service recipient, service tax registration no., particulars and service tax amount has been mentioned in all the invoices. Statement of all the invoices under which the services were received, statement thereafter was also enclosed along with invoices therefore, all the information are available in the invoices. 6. Shri Hitesh Shah, learned Commissioner (A.R.) appearing on behalf of Revenue reiterates the finding of the impugned order. He submits that the invoices which are subject matter of this appeal are not tallying with the contract therefore it cannot be co-related that whether the service tax paid by the service provider is in respect of the service received by the appellant. Therefore the receipt of service and clai .....

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