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2022 (10) TMI 1165 - AT - Service TaxCenvat credit - ineligible input services - bogus input credit invoices issued by the automobile dealers of various automobile manufacturers which were not actually provided by them - HELD THAT:- In the case of M/S. CHOLAMANDALAM MS GENERAL INSURANCE CO. LTD. VERSUS THE COMMISSIONER OF G.S.T. & CENTRAL EXCISE, CHENNAI [2021 (3) TMI 24 - CESTAT CHENNAI], the Tribunal has dealt with the same issue and has held that unless and until the assessment made by the dealer is revised, the credit at the recipient's end cannot be denied. There are no merits in the impugned order - appeal allowed - decided in favour of appellant.
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