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2014 (4) TMI 571 - AT - Service TaxDenial of cenvat credit - distribution of credit by the head office as ISD - The lower authority felt that the amount of credit availed by the appellant is ineligible as head office has availed and service tax paid based upon photo copies of debit notes dated 12/10/2004 which did not contain necessary particulars - Held that:- debit notes have been issued by M/s.SSKI Corporate Finance Pvt. Ltd. We find that the said M/s.SSKI has specifically indicated the rate of service tax paid by them, and service tax Registration No. in their invoice. It is also seen that M/s.SSKI has issued the invoices addressed to Head Office at Bombay of appellant. There is no dispute as to services rendered by SSKI to the appellant at Head Office. Appellant's head office has transferred the cenvat credit of service tax paid by M/s.SSKI, as an input service distributor is also not disputed - Following decision of Godfrey Philips India Ltd. [2008 (12) TMI 90 - CESTAT, AHMEDABAD] - Decided in favour of assessee.
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