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2015 (11) TMI 1486 - AT - Service TaxCENVAT Credit - credit for the input services like car parking, furniture rentals, DG Set charges, facility maintenance charges and so on used by the appellant for their Bangalore Head Office - Held that:- In view of assessee's own previous case [2015 (11) TMI 679 - CESTAT BANGALORE] there cannot be any two opinions that the appellant is entitled to cenvat credit for all these input services as well as for the facility of cenvat credit in case of the branches of the appellants which were earlier not found registered with the Service Tax Department. Non-registration, though the appellant pleads that they had made application and department did not do registration, may be by mistake, will not make them disentitled to the facility of cenvat credit for the input services which they have used for their output service; needless to say that all the input services which are subject matter of this case have nexus with the output service(s) of the appellants. - Decided in favour of assessee.
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