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2011 (3) TMI 776 - CESTAT, AHMEDABADCenvat credit - The said credit stands denied on the ground that at the time of availing input service credit, the ISD was not registered and as such, the invoices issued by them cannot be considered to eligible invoices for the purpose of availment of cenvat credit - Held that: appellants originally applied for centralized registration on 23-3-2005, which was denied to them on 19-1-2006 - it is not disputed that centralized registration was subsequently granted to the shared service centers, Kolkata and Chennai and the appellant is availing the benefit of credit of service tax based upon the invoices issue by them Denial of service tax credit on the basis of technical and procedural grounds as non-mention of certain facts in the invoices, may not be justifiable - Held that: pre-deposit of duty confirmed and penalty imposed upon against them is required to be dispense with
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