Court :
CESTAT, Ahmedabad
Brief :
The Hon’ble CESTAT, Ahmedabad, held that a service recipient can only see the Cenvatable document under which Service tax paid/ payable has been indicated. However, it is not the case of the revenue that the service provider does not exist. Hence, the Appellant has correctly availed the Cenvat credit and it is not deniable.
Citation :
Memories Photography Studio Vs. Commr. of C. EX. & S.T., Vadodara
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DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English