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2019 (5) TMI 1809 - AT - Service TaxCENVAT Credit - receipt of input services, under common invoice, wherein service is also provided to other offices of the appellant which are separately registered - Revenue Neutrality - HELD THAT:- Admittedly the appellant company is one entity which is running radio stations at four places and providing output services being sale of time slot, etc. on which they are paying output service tax. The invoices for input services are not disputed by the Revenue and it is also admitted that appellant had paid to the service provider on the common bills for more than one centre of the appellant, along with the service tax - The Court below has observed in the impugned order, that had the appellant taken registration as an ISD distributor, the credit taken for the other centre, at the Jaipur office, service tax would not be attracted. Admittedly, for procedural deficiency, it has been held in several cases that the substantial benefit of the Cenvat credit provision, should not be denied. Revenue Neutrality - HELD THAT:- The situation is wholly Revenue neutral as all the four centres had paid service tax, also in cash and the Cenvat credit could have been distributed and thus availed by the other centres, and hence no gain. Appeal allowed - decided in favor of appellant.
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