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2014 (8) TMI 625 - AT - Service TaxAvailment of CENVAT Credit - maintenance of SAP system - distribution of input services - Held that:- There is no provision in the law to require the appellant unit to take only proportionate credit. Once the credit is admissible, any of the units can take the credit. Head office should have taken the registration and credit should have been distributed and also submits that he would make detailed submissions at the time of final hearing regarding admissibility - SAP system is definitely relatable to manufacture since SAP system is implemented right from raw material receipt to the clearance of finished products, the accountal is done on the computer system and therefore it may not be correct to say that it has no nexus with manufacturer. As regards proportionate credit I find that issue is covered by the decision of the Tribunal cited by the ld. counsel. Under these circumstances, appellant has made out a prima facie case for waiver of pre-deposit and therefore requirement of pre-deposit of the dues is waived and stay petition is allowed during the pendency of appeal - Stay granted.
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