2015 (5) TMI 973

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....nt : Shri K.P. Muralidharan, AC (AR) ORDER While appellant says that the debit notes on letter heads issued by the service providers are good invoices in the absence of any form prescribed law in that regard and the appellant is entitled to the Cenvat credit of the service tax paid in respect of the services covered by those debit notes, Revenue rejects that. 2. Secondly, service tax paid....

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....recipient thereof and service tax charged to protect interest of Revenue. Therefore, it would be proper for the Adjudicating authority to enquire from the concerns which had issued debit notes/letter heads, as to whether the particulars mentioned therein are correct and provision of service covered by those debit notes/letter heads were really provided to the appellant. Upon conduct of enquiry, if....

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....ortunity of hearing. 5. So far as maintenance of windmill is concerned, the service provided towards maintenance thereof entitles the appellant to the Cenvat credit of the service tax paid in that regard. 6. So far as the claim of Cenvat credit on taxi, air ticket service is concerned, that not being attributable to the output or output service, appellant shall not get any credit in respect ....