Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (8) TMI 550 - AT - Service TaxWaiver of pre deposit - Denial of CENVAT Credit - credit availed on the basis of the advice notes issued by their Corporate Head Office located in Delhi, along with the invoices of service provider - Head Office was not registered under ISD - Held that:- There is no dispute about the input service received by the appellant and admissibility of the credit. The only objection raised by the Revenue is procedural and too technical. The denial of the credit on the ground of Head Office not being registered with the Service Tax Department should not be adopted as one of the reasons for denial of the credit. We also find that a strong prima facie case in favour the appellant. - Stay granted.
|