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2016 (7) TMI 1208 - AT - Service TaxCenvat Credit of service tax paid under reverse charge method - import of business auxiliary services from group compaines abroad and GTA services - the service tax was paid by the appellant through e-payments by the head office - debit notes - duty paying documents - Held that:- debit notes and e-payment challans are valid documents for claiming CENVAT credit on input services as per Sub-rule (1)(e) of Rule 9 which clearly specifies that CENVAT credit can be availed on challan evidencing payment of service tax by the service recipient as a person liable to pay service tax. Regarding GTA services, appellant failed to produce documents showing how much of it was for inward transportation of inputs and how much for outward transportation of finished products. The appellants have rightly taken CENVAT credit of ₹ 12,19,140/- on the basis of debit notes and ₹ 4,24,878/- on the basis of e-payment challans and disallow CENVAT credit taken on GTA services of ₹ 87,132/- The question of penalty does not arise as the appellants have not concealed any material facts from the Respondent. - Decided partly in favor of assessee.
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