Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 2527 - AT - Service TaxCenvat credit - disallowance - clearing and forwarding agent and transportation of goods service - service provided from two locations.The address of both the locations are appearing in the form ST-2 Certificate issued by the Jurisdictional Service Tax Authorities. - cenvat credit taken by the Raipur unit on the basis of invoices issued by the service provider in the favor of Kolkata unit - Held that: - the service provider has to receive the service, irrespective of the fact as to where the same have been received. Here, the input service has been received by the appellant. Thus, taking of cenvat credit by the appellant is in conformity with the Cenvat Statute. Further, since the registration certificate issued by the Jurisdictional Service Tax Authorities clearly shows the address of both the locations of the appellant, the credit cannot be denied appeal allowed - decided in favor of appellant.
|