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Dorling Kindersley India Pvt. Ltd. Versus CCE & ST, Noida

Denial of CENVAT Credit - Belated service tax registration - Held that - Since the eligibility of the appellant to the cenvat credit on the input services has not been disputed by the Department and the only ground taken for disallowance is on account of non-registration of the service provider, I am of the considered opinion that the same is not a valid ground for disallowance of the benefit of refund, to which, the appellant is legally entitled to. - in absence of a statutory provision prescri....... + More



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Dorling Kindersley India Pvt. Ltd. Versus CCE & ST, Noida



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