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2015 (10) TMI 1739 - AT - Service TaxCenvat Credit - Distribution of input services / ISD – The department was of the view that appellant having various other branches and advertisement services being common to all units the credit has to be availed on proportionate basis. - Held That:- Rule 7 does not speak of distributing credit on proportionate basis; thus credit rightly availed - the appellant failed to take ISD registration it would amount only to a procedural lapse for which the benefit of credit cannot be denied. It is clear that the credit was rightly availed by the appellant - Decided in favor of assessee. Levy of penalty u/s 77 for failure to comply with the audit objections - Allegation that appellant did not furnish requisite information and documents, and did not respond to the letters. - Held that:- Department itself is not sure whether the appellant is guilty of failure to furnish information or failure to produce documents thus imposition of penalty cannot be imposed on flimsy and shaky evidence – Decided in favour of assessee.
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