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2011 (2) TMI 1130 - HC - Service Tax
CENVAT credit denied - Input Service Distributor - whether when service tax is paid in respect of services obtained by a unit at Cuttack whether such a credit of the said service tax paid cannot be utilized by a unit at Malur belonging to the same manufacturer? - Held that:- The law mandates that the manufacturer who wants to avail the benefit of this service tax if he has more than one unit he should also get registered himself as a service provider and then, he would be able to collect all the input service tax paid in all its units and accumulate them at its head office and distribute the said credit to its various units. Merely because the input service tax is paid at a particular unit and the benefit is sought to be availed at another unit, the same is not prohibited under law - Decided in favor of the assessee