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2013 (9) TMI 211 - AT - Service TaxCenvat Credit - Duty paying documents - Service Tax credit availed on the documents/invoices which were in the name of the head office - Tribunal in the case of Manipal Advertising Services – [2009 (10) TMI 434 - CESTAT, BANGALORE] is in favour of the assessee - Credit availed by the appellant on the services rendered on the invoices which were raised by the service provider in the name of head office were actually received in the factory premises - service provider raised the invoices and charged appropriate Service Tax – Held that:- Most the invoices which are in the name of head office could be endorsed in the appellant's name - Services are undisputedly used for the purpose of the manufacturing activity of the appellant - Appellant is eligible to avail CENVAT Credit on these items as has been held by the Tribunal in the case of Ultratech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT] – Decided in favor of Assessee.
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