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2014 (9) TMI 1034 - AT - Service TaxCenvat Credit - duty paying documents - address mentioned on the Invoice was of different premises of the assessee - Held that:- as there was no lapse in payment of duty or tax and filing Service Tax return by the appellant the other premises/units also belong to the appellant from where the output services are rendered. The input services to which the invoices in dispute relate are utilized in rendering output taxable service. The appellant have made payment of input service alongwith the Service Tax charged by the service provider. The appellant have maintained proper records in normal course of business, and have disclosed the credit taken regularly in periodical returns. Thus I hold that the appellant is entitled to avail CENVAT credit, disputed by Revenue. - Decided in favor of assessee.
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