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2015 (5) TMI 633 - AT - Service TaxWaiver of pre deposit - Denial of CENVAT Credit - Held that:- Appellant is having service tax registration at their Bombay office and it is undisputed fact that for the services rendered by the appellant from various branches, the appellant discharges service tax liability in Bombay. It is also undisputed that the Cenvat Credit availed by the appellant on the various documents of service providers are provided to the branch office of the appellant. - prima facie, appellant cannot be denied Cenvat Credit of the service provider to the branches of the appellant. The appellant has claimed and is a undisputed fact that they have discharged service tax liability on the services rendered by the branches to the customers. - Stay granted.
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