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2010 (9) TMI 532 - AT - Service TaxCenvat credit on the inputs – Assessee availed input service tax credit on the strength of the invoices addressed to appellant’s offices/units situated at New Delhi, Mumbai and Kolkata - An availment was in contravention of Rule 9(2) of CENVAT Credit Rules, 2004 - The adjudicating authority confirmed the demand as proposed in the show-cause notice and also demanded interest and imposed penalty under Rule 15 – Held that: the ratio of the law as decided by the various benches of the Tribunal in the case of cenvat credit on the inputs more specifically Gujarat Heavy Chemicals Ltd. v. CCE [ 2005 -TMI - 54465 - CESTAT, WEST ZONAL BENCH, MUMBAI ] would squarely cover the issue in favour of the assessee - The appeal is allowed
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