Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (7) TMI 704 - AT - Service TaxAvailment of CENVAT Credit - Premises on which service is provided and credit is availed in its respect was not registered with the Department - Held that:- unregistered premises ought to have registered with the jurisdictional Service Tax Officers as ‘Input Service Distributor’ in terms of Rule 3 of the ‘Service Tax (Registration of Special Category of Persons) Rules 2005’ read with Rule 7 of the Cenvat Credit Rules, 2004 - service tax is not paid by the rented premises as ‘Head Office’ for all the branches and no service tax registration is so taken by the appellant of such premises issuing credit taking document. In the facts and circumstances, appellant cannot take credit of the document issued by a premises not registered as an Input Service Distributor under the service tax provisions. Argument of the appellant that extended period is not applicable in this appeal will not help their case as nowhere it has been brought to the knowledge of the department that cenvat credit is being taken by the appellant on a document issued by the service recipient who is not registered as ISD under Rule 3 of the ‘Service Tax (Registration of Special Category of Persons) Rules 2005’ read with Rule 7 of the Cenvat Credit Rules,, 2004 - Following decision of Mangalore Refinery and Petrochemicals vs. CCE Mangalore [2013 (9) TMI 326 - CESTAT BANGALORE] - Decided against assessee.
|