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2010 (12) TMI 490 - AT - Service TaxWaiver of pre-deposit - Cenvat credit - Documents for availing cenvat credit - The question arises as to whether during the period from 10-9-04 to 6-6-05 Cenvat credit could be taken on the basis of invoice, bill or challan issued by an Input Service Distributor. From a reading of Rule 9(1)(g) readwith Rule 2(m) of CCR, 2004 and Rule 4 and Rule 4A(2) of the Service Tax Rules, 1994, are of the prima facie view that during this period, there was no provision that an Input Service Distributor before issuing an invoice, bill or challan had to obtain registration or that without such registration he cannot issue such invoices - Therefore, of prima facie view that Cenvat credit during the period of dispute cannot be denied to the appellant just because their Delhi office had not obtained service tax registration. Back dating of invoices - the invoices by Delhi office as ISD had been issued much later in back date - in view of allegation of back dating of the invoices issued by Head Office as ISD, which appears to have some substance, this is not a case for total waiver.
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