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2016 (7) TMI 557 - AT - Service TaxRefund claim of accumulated cenvat credit - export of services - admissibility of input service being services utilised at the unregistered premises and also some other services namely chartered accountant service, carpet cleaning service, home plant service, interior decorator service, et cetera. - Held that:- in view of the Registration granted – centralised, including the premises at Mumbai, it is conclusive proof that the appellant is in legal occupation of the said premises, have rendered output services from such premises and have maintained centralised accounting at the Noida Office. I also find that on opening of branch at Mumbai by appellant, an intimation by the director of STPI was given to revenue. I also find that output service have been rendered by Mumbai office, for which bill(s) have been raised. Thus I hold that the appellant is entitled to Cenvat Credit in respect of input services received at the premises other than the premises at Noida. Further, other input services save and except, input services received at guest house, and the amount of ₹ 62/- for which no proper explanation was given, credit allowed. - Decided substantially in favor of assessee.
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