2017 (4) TMI 699

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....Naik, AR, for the Respondent. ORDER The appeal is filed challenging the disallowance of credit of service tax paid on inputs services on the following ground : i.       that the invoices are hand written bills and that they do not contain all the details as required under Rule 4(A) of Service Tax Rules, 1994. ii.      that the serv....

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....ent has not alleged as to what is the deficiency in the hand written bills, apart from the fact that these bills are hand written bills. He also argued that credit cannot be disallowed for the reason that the bills are hand written or that service provider has not remitted the amount collected to the account of Central Government. 4. The ld. AR Sri Nagaraj Naik strongly defended the findin....

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....ice provider Sri C. Suresh has not paid the said amount collected to the account of revenue. This definitely cannot be a ground to deny the credit to the appellant who has paid service tax and produced the invoices/hand written bills. Though it is stated in the impugned order that the hand written bills do not contain essential details, it is not stated as to what are the essential details in term....