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2015 (1) TMI 141 - AT - Service TaxCENVAT Credit - Interest u/s 11AB - Penalty u/s 11AC - Invoices in name of other unit - Held that:- The appellant in this case have nine units where the same product is manufactured. Therefore, the doubt of nexus of input and output products will not arise. Ld. Counsel has also shown a particular invoice issued by a CHA in the name of the Head Office. It is quite natural that the service provided by a CHA would be in the name of the Head Office where clearance of goods through Customs will be centralized. I agree that a doubt has never been raised regarding the actual receipt of the services. The only basis for denying credit has been that invoices are either in the name of another unit of the appellant or in the name of their Head Office. The judgments cited above touch upon the issue at hand in support of the case of the appellant. There being no allegation of the service have not been received, the credit stands to be allowed. - Decided in favour of assessee.
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