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2013 (9) TMI 326 - AT - Service TaxNon-registration of Head Office as Input Service Distributor - Manufacturing unit of the company at Mangalore chose to take CENVAT credit on BOFS provided by Corporation Bank, on the strength of the invoices issued by the bank to the Mumbai office of the company - Transactions involved distribution of CENVAT credit by the Mumbai office of the appellant-company to its Mangalore unit without obtaining ISD- registration and issuing invoices in terms of sub-rule 2 of Rule 4A of the Service Tax Rules, 1994 – Held that:- Availment of CENVAT credit by the Mangalore unit on the basis of the invoices issued to the Mumbai office by the input service provider is not vitiated by the nature and/or the contents of the invoices used by the manufacturing unit, it would be tantamount to rendering the ISD related provisions otiose - Special provisions governing the registration and conduct of input service distributors must prevail over general provisions - Special provisions prevail over the general provisions and should be given full effect to – Decided against the Assessee.
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