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2015 (2) TMI 143 - AT - Service TaxCENVAT Credit - Repair and maintenance service - Service availed by branch office by credit availed by Head office - Held that:- there is otherwise no dispute about the fact that Kota office has received the input services and were entitled to the benefit of Cenvat credit of service tax paid on the same. However, inasmuch as they were not registered with the service tax department for payment of service tax on the output service, which was being discharged by their Udaipur head office, the credit was actually availed at Udaipur. Revenue’s objection is that invoices were in the name of Kota stand rectified by the appellant by way of producing a certificate from the service provider clarifying that address may be read as Udaipur head office address. - no valid reason for denial of credit. Accordingly, the impugned order is set aside - Decided in favour of assessee.
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