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2015 (4) TMI 782 - CESTAT CHENNAIAvailment of CENVAT Credit - Input Service Distributor - Availment of credit on invoices pertaining to others - Held that:- Regulatory measure of registration is one of the essential condition for input service distribution to prevent wrongful claim of Cenvat credit by a third party in respect of the invoices issued by the service provider in the name of another Unit of the appellant. Prima facie , no substantial evidence was led by appellant to demonstrate integral connection between the services provided and job working. Similarly, invoices which were used as a basis for claiming Cenvat credit remained in doubt as to multiple claim thereon. Prima facie , when the genuinety of the claim became doubtful, it would not be possible to extend any benefit to the appellant, at this stage, but to direct pre-deposit to protect interest of Revenue. Material fact of invoices without name of the appellant does not rule out abuse of law. Appellant was claiming to be beneficiary of service tax paid by a concern other than the appellant. That crippled the appellant at this stage to advance its claim to Cenvat credit. Therefore, appellant is directed to deposit ₹ 4 crores (Rupees Four Crores only) in three instalments. - Decided against assessee.
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