https://www.taxtmi.com/caselaws?id=138044 The Tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and stay of recovery. It found the denial of CENVAT credit on service tax paid under C&F agent service for export of finished goods to be incorrect, citing a CBEC Circular and supporting Tribunal decisions. The denial of service tax credit based on availing against debit notes was also rejected, as the Tribunal considered the debit notes equivalent to bills/invoices necessary for availing credit. The judgment emphasized adherence to Circulars, valid documents for credit, and thorough examination of facts in such cases. en-us Fri, 15 May 2009 00:00:00 +0530 Mon, 17 Jul 2017 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=138044 The Tribunal ruled in favor of the appellant, granting a waiver of pre-deposit and stay of recovery. It found the denial of CENVAT credit on service tax paid under C&F agent service for export of finished goods to be incorrect, citing a CBEC Circular and supporting Tribunal decisions. The denial of service tax credit based on availing against debit notes was also rejected, as the Tribunal considered the debit notes equivalent to bills/invoices necessary for availing credit. The judgment emphasized adherence to Circulars, valid documents for credit, and thorough examination of facts in such cases. Case-Laws Central Excise Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=138044