Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (7) TMI 470 - AT - Service TaxInput service distributor (ISD) - respondent's Head Office in the issued invoice enabling the respondent's manufacturing unit to take cenvat credit - authority held that respondents did not take registration - the respondents were not eligible for the credit - Department's contention is that that existing unit should have registered on or before 16-6-05, when the notification came into effect - Held that: - It does not stand to reason that the existing unit is given only 10 days' time from the date of issue of Notification from 7-6-05 and that they are required to take registration before the date of commencement of the notification which is 16th day of June, 2005 - eligible for the credit taken is legal and proper - Appeal is rejected
|