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2011 (2) TMI 486 - AT - Service TaxCENVAT credit on the capital goods - It is not in dispute that the office of BSNL at Madurai and office of BSNL at Kumbakonam both come under same circle - It is a case of procurement by higher formation and supply to the subordinate formation - It is find that there is no dispute about duty-paid nature of the capital goods and receipt and use of the capital goods for the authorized purpose and, therefore, the appellants has validly availed the credit - Therefore, there is no justification for denial of CENVAT credit on the capital goods - The transaction between Madurai office and Kumbakonam office cannot be treated as transaction between two dealers - Decided in favour of assessee.
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