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2015 (8) TMI 953 - AT - Service TaxDenial of CENVAT Credit - Event Management Services - Invoices in the name of unregistered branch office - whether the appellants are entitled to avail the Cenvat Credit on the strength of invoices/bills issued to their Delhi office which is unregistered with Service Tax Department - Held that:- there is no allegation that the input services were not received/utilized by the appellant. So also there is no dispute that such input services were not properly accounted. In the absence of any such dispute regarding availment of services and their utilization for payment of service tax or proper accounting of the same, the denial of Cenvat Credit of service tax paid by Nainital office of the appellant on the sole ground that the invoices issued are in the name of the appellants unregistered office at Delhi is unjustified. - denial of Cenvat Credit by the authorities below is not justified - Penalty imposed is also set aside - However, late fee imposed under section 70 of Finance Act for late filing of ST-3 returns is reduced - Decided partly in favour of assessee.
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