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2013 (9) TMI 392 - AT - Service TaxCenvat Credit of Service Tax paid on input services - on the basis of bills in the name of their Head Office who could pass on the Service Tax Credit by registering itself as an input service distributor to its various branches - Invoices issued in the name of Head Office, which is not registered - Appellant directly took the credit on the basis of Bills not permissible under CENVAT Credit Rules, 2004 – Held that:- Effect that the invoices, even in the name of head office, are eligible documents for the purpose of credit. The said defects are omissions, which are totally curable defects and are condonable - denial on the sole ground of invoices being in the name of head office, is not justified.Decided in favor of Assessee. Limitation - Show Cause Notice stands issued beyond the normal period of limitation – Held that:- There is no column or provision in ER-1 return to show as to whether the invoices are in the name of appellant or in the name of head office – Appellant not guilty of any suppression or mis-statement of facts with intent to evade duty. Extended period not applicable. Decided in favor of Assessee.
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