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2018 (5) TMI 1120 - AT - Service TaxCENVAT credit - denial on the ground that such grant availed on input services were distributed by the corporate office without taking out ISD registration and also on the ground of nexus - Held that: - In the case in hand, there is no dispute that the CENVAT Credit which has been availed by Chennai corporate office is the amount of service tax paid by the service providers and the said tax is not distributed to any other unit of the appellant - Hon'ble High Court of Gujarat in COMMISSIONER OF CENTRAL EXCISE Versus DASHION LTD [2016 (2) TMI 183 - GUJARAT HIGH COURT] rejected the contention and held that credit is not deniable as non-registration of ISD is only a procedural irregularity - appeal allowed - decided in favor of appellant.
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