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2016 (11) TMI 1451 - AT - Service TaxCENVAT credit - various input services - denial on the ground of nexus - Held that: - The explanation given by the appellant about the periodicity of the availment of the service and nature of service availed, throws light that those are integrally connected with the manufacturing activity and indispensable - credit allowed. Revenue may conduct enquiry in respect of Service tax credit taken based on incomplete distribution invoice issued by their corporate offices to ascertain the genuineness of the services and if satisfied about the genuineness thereof, there should not be denial of Cenvat credit of the appropriate claim by the appellant - appeal allowed in part and part matter on remand.
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