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2014 (2) TMI 298 - AT - Service TaxAvailment of CENVAT CRedit - Whether the appellant is entitled to avail the Cenvat credit of Service Tax paid by them where the invoices stand issue by the Service provider in the address of the appellant's head office - Held that:- where the invoices are in the name of head office or registered office, benefit of Cenvat credit cannot be denied, especially when there is no dispute about the receipt and utilization of Services - Board's Circular No.211/45/96-CX, dated 14-5-1996 clarified that Modvat credit would be available even when the invoices are in the name of Registered Office or Head Office. In the present case, I find that there is no dispute about the receipt of the Services by the appellant in their factory and about the availability of the Cenvat credit - Decided in favour of assessee.
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