Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (7) TMI AT This

  • Login
  • Cases Cited
  • Summary

Forgot password       New User/ Regiser

⇒ Register to get Live Demo



 

2021 (7) TMI 164 - AT - Service Tax


Issues: Disallowance of service tax credit for assembling and installation services.

In this case, the appellant issued purchase orders for furniture in CKD condition and sub-contracted assembling/installation services, availing cenvat credit on the service tax paid. The department contended that such services were post-manufacturing activities, thus not eligible for credit. The appellant argued that assembling/installation were part of manufacturing activity, citing earlier Tribunal orders in their favor. The department also raised issues regarding ISD registration and credit invoice details.

The Tribunal noted the main allegation against the appellant was the ineligibility of credit due to post-manufacturing activity. It was observed that the issue had been settled in favor of the appellant in earlier periods. The department's additional arguments regarding ISD registration were deemed irrelevant as they were not part of the original allegations. Consequently, the Tribunal held that the credit had been wrongly disallowed, setting aside the impugned orders and allowing the appeals with any consequential relief as per law.

 

 

 

 

Quick Updates:Latest Updates