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2017 (2) TMI 264 - CESTAT MUMBAICENVAT credit - denial on the ground that the appellant should not have taken service tax credit at Nagpur for the services received in Pune. Only the Nagpur premises have been registered whereas the invoices indicate the service recipient at the Pune address - Held that: - the appellants have failed to establish nexus and clearly communicated the nature of services provided by them and why there is no nexus between the services provided by them and the services received by them. Even in grounds of appeal there is no clarity. In view of the above, I am unable to hold that there is any nexus between the input service and the services provided by the appellant. Accordingly, the credit of input is not available to the appellant - appeal dismissed - decided against appellant.
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