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2014 (3) TMI 77 - AT - Service TaxWaiver of pre deposit - Business Auxiliary Service - Availment of CENVAT Credit - Held that:- There is no dispute that since the year 2005 the appellant company is operating from Noida and in this regard they had obtained permission from the Company Law Board permitting the change of the name and registered head office. Ongoing though the facts narrated in the impugned order, it is seen that receipt of the service, in question, is not disputed. It is also not disputed that the service of renting of immovable property received by them is in respect of immovable property rented by them in Noida. The only ground on which the Cenvat Credit is sought to be denied is that the invoices of the service provider mention the old name and address and old registration number of the Appellant company and in some cases, while the new name of the Appellant Company -M/s. Drishtee Development and Communication Limited, their address in Noida is not their present address. Since the receipt of the service is not disputed, the impugned order, does not appear to be correct - Stay granted.
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