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2010 (11) TMI 221 - AT - Service TaxCenvat credit - Rule 3 of Cenvat Credit Rules, 2004 - Show cause notices were issued holding that the respondents could not use the cenvat credit account for paying service tax on GTA services - As both deemed service provider of services and recipient of services, dual role has been played by the respondents and therefore, the documents based on which the respondents have taken credit has been held to be valid - If the recipients are held to be service providers, then, in the present circumstances, they are providers of self service to themselves - Accordingly decided in the favour of the assessee
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