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2013 (1) TMI 462 - CESTAT BANGALOREWaiver of pre-deposit - Stay of recovery - Banking and Other Financial Services - CENVAT Credit denied - Invoices did not indicate registration number of the service provider - Invoices were addressed to the Mumbai Head Office which did not have input service distributor registration - Held that:- It is not in dispute that BOFS covered by the invoices raised on the appellant's Head Office was actually used by the appellant in the manufacture and clearance of their final products. The tax-paid nature of BOFS is also not in dispute. The department has no case that any part of BOFS covered by any given invoice was diverted by the Head Office. Prima facie, the entire quantum of BOFS covered by each invoice in question was used by the appellant. On these facts, the substantive benefit of CENVAT credit is prima facie admissible to the appellant. Waiver of pre-deposit and stay of recovery allowed
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