Service tax credit on invoice copies required verification of originals, so the matter was remanded for fresh consideration.

Service tax credit was denied because only photocopies of invoices were produced, but the dispute depended on factual verification of whether the original invoices existed and were genuine. The tribunal held that the appellant should have been given a further opportunity to produce the originals, as the admissibility of the credit claim could not be decided without that verification. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh consideration after allowing production of the original invoices.

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Issues: Whether the denial of service tax credit on the ground of inadmissible invoice copies was sustainable, where the dispute required verification of the original invoices.

Analysis: The credit was denied because photocopies of invoices were produced before the authorities. The appellant stated that the original invoices were available at its head office and had not been produced earlier because they were sent for audit. Since the dispute turned on factual verification of the invoices, further opportunity was required to establish the genuineness and admissibility of the credit claim.

Conclusion: The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh consideration after giving the appellant an opportunity to produce the original invoices.

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