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2011 (10) TMI 389 - AT - Service TaxInput Service Distributor - Head Office distributed credit - Show cause issued as services rendered were not availed by the Kanhe unit - Held That:- Services were rendered at wagholi had no nexus or connection with the activities which were taking place at the Kanhe unit, where the credit has been availed. . The input service distributor can distribute the Service Tax paid on input services amongst its various units only if such services are used among the units where the credit is taken. Firstly service has to qualify as input before it can be distributed (Maruti Suzuki (2009 -TMI - 34348 - SUPREME COURT)). - appellant directed to pre-deposit.
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