DCW LTD. Vs. COMMISSIONER OF C. EX., TIRUNELVELI
LAWS(CE)-2015-5-40
CUSTOMS EXCISE AND GOLD(CONTROL) APPELLATE TRIBUNAL
Decided on May 08,2015

DCW Ltd. Appellant
VERSUS
Commissioner Of C. Ex., Tirunelveli Respondents

JUDGEMENT

D.N.PANDA,MEMBER (J) - (1.)While appellant says that the debit notes on letterheads issued by the service providers are good invoices in the absence of any form prescribed in 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. Secondly, Service tax paid on windmill maintenance service, taxi service, authorized service station service, pest control service, air ticket service and insurance service, entitle the appellant to avail Cenvat credit thereof because those services were used for the purpose of business of the appellant.
(2.)Revenue not only objects to the debit notes on letterheads on the ground that law prescribes certain procedure to entertain a document as invoice which should show the Service tax paid, description of service, registration status of service provider and address of both parties, but also Cenvat credit of Service tax is not admissible not being relevant to business.
(3.)Heard both sides and perused the records.
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