Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (11) TMI 432 - AT - Service TaxCenvat credit – input service distributor – Revenue contended that appellant had two factories, the head office should have registered itself as an input service distributor and therefore, availment of credit is wrong – Held that:- only ground on the basis of which the credit has been denied is that the registration number was not available and this has been explained subsequently by the respondent by explaining by the time instructions were issued by the Government, the Head office had already issued the invoice and therefore, procedural requirement could not be fulfilled – credit allowed. Decision in the case of Jindal Photo Limited - [2009 (1) TMI 187 - CESTAT, AHMEDABAD] followed.
|