https://www.taxtmi.com/caselaws?id=239591 Service tax credit was not available where the only supporting document was a debit note issued by a Customs House Agent showing tax paid to Kandla Dock Labour Board and Kandla Port Trust, because it did not establish that the appellant was the recipient of the service or that the agent acted on its behalf. In the absence of a supporting contract or other documentary evidence, and where the tax-payment document was not in the appellant's name, the prescribed credit-taking conditions were not met. The failure to disclose in the returns that the tax was paid by the agent on the appellant's behalf was treated as a misstatement, supporting invocation of the extended limitation period. en-us Tue, 17 Sep 2013 00:00:00 +0530 Fri, 28 Nov 2014 15:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239591 Service tax credit was not available where the only supporting document was a debit note issued by a Customs House Agent showing tax paid to Kandla Dock Labour Board and Kandla Port Trust, because it did not establish that the appellant was the recipient of the service or that the agent acted on its behalf. In the absence of a supporting contract or other documentary evidence, and where the tax-payment document was not in the appellant's name, the prescribed credit-taking conditions were not met. The failure to disclose in the returns that the tax was paid by the agent on the appellant's behalf was treated as a misstatement, supporting invocation of the extended limitation period. Case-Laws Service Tax Tue, 17 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239591