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2011 (3) TMI 401 - AT - Service TaxCenvat credit - professional fees towards providing advisory services for acquisition of company - credit was taken based on an invoice addressed to their registered office and therefore, the Appelant should have taken registration as 'input service distributor' as defined at Rule 2(m) of the Cenvat Credit Rules, 2004 - It is not necessary that credit is to be used for paying the duty on the final product that is coming out of new plant proposed to be set up The provision relating to input service distributor is not applicable here because credit is not getting distributed to many locations. If at all applicable, it is only a procedural requirement and credit cannot be denied so long as there is no case of misuse of credit - Decided in favour of the assessee
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