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2019 (1) TMI 1819 - AT - Service TaxCENVAT Credit - Telecom Services - for payment of said Service Tax, appellant used Cenvat credit of Service Tax paid by appellant to the other telecom operators along with interconnection usage charges paid to the other telecom operators - Revenue has raised objection at availment of said credit by the appellant on the ground that the IOABAS offices is neither providing any service nor receiving any services and it is only a simple billing office - HELD THAT:- IOABAS is part and parcel of the BSNL and appellant is also part and parcel of BSNL and it is only a separate section created for handling work as per the guidelines of Telecom Regulatory Authority of India - from the same IOABAS, Revenue has accepted payment of Service Tax, therefore, there are no grounds for Revenue to deny Cenvat credit to IOABAS since IOABAS and BSNL are one and the same. Appeal allowed - decided in favor of appellant.
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