Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (12) TMI 824 - AT - Service TaxStay petition - Input service distributor – Cenvat Credit – GTA service - Credit was distributed by issuing invoices as ISD by branch sales office to plants – ST -3 - Required returns in this regard as ISD was not filed - Commissioner confirming the cenvat credit demand with interest - Impose penalty of equal amount - Rule 15 of the Cenvat Credit Rules, 2004 – Held that:- the cenvat credit cannot be denied, more so, when the appellant's contention that SAIL (BSO) during that period of dispute, were filing the ST-3 Returns in which their transactions as input service distributor were also reflected, have not been disputed by the department Cenvat credit - Rent-a-cab service – Input service – for bringing the workers to the steel plant and dropping them back – Held that:- This service is covered by the definition of 'input service' and hence the cenvat credit of service tax paid in respect of the same would be admissible Appellants have strong prima facie case in their favour. Stay Granted
|