CENVAT Credit Denied: Debit Note Insufficient Without Service Details or Invoice, Adjudicating Authority to Reassess Case.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....CENVAT Credit - duty paying invoices - While holding that credit of Service Tax cannot be availed just because M/s IGSSTPL had raised a debit note on the appellants without rendering any particular service and without raising any invoice on the appellants indicating categorically the details of the service provider, service recipient, the service provided and the remuneration thereof - the ends of justice will be met only if all the relevant issues are considered afresh by the adjudicating authority taking into account all the facts involved in the case. - AT....