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2015 (12) TMI 339 - AT - Service TaxDenial of CENVAT Credit - address on the document of the office on which credit has been taken are not mentioning Assessee's address - Held that:- whereas there is no dispute regarding availment of Cenvat Credit by the assessee in their other locations, Cenvat Credit is entitled to take at their registered office. Therefore, following the judicial pronouncement [2013 (2) TMI 312 - CESTAT MUMBAI], [2009 (10) TMI 434 - CESTAT, BANGALORE], [2014 (5) TMI 1012 - CESTAT NEW DELHI], [2010 (7) TMI 319 - CESTAT, AHMEDABAD] & [2012 (12) TMI 612 - CESTAT NEW DELHI] I hold that appellant has correctly taken Cenvat Credit at their registered office at New Delhi. Therefore, impugned proceedings were not required against the appellant.
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