Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (12) TMI 1309 - AT - Central ExciseDenial of CENVAT credit - Construction Service and Sponsorship Services - nexus with output service - Held that:- Appellant was registered with the Service Tax authorities having Registration No AADCC6772BST003. The Learned Advocate placed the copy of the Service Tax Registration certificate. The appellant also drew the attention of the invoices issued by them as Service Provider indicating the Service Tax Code Number. It is evident from the record that the appellant was registered with the Service Tax authorities. - appellant placed the Service Tax registration certificate as well as the Service Tax Code Number as mentioned in the invoices before the lower authorities. Hence, there was no reason to remand the matter. In any event, there is no need to say that if the documents filed by the appellants are not legal, the appellant would be deprived from the benefit of this order. - Impugned order cannot sustained - Decided in favour of assessee.
|