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2016 (9) TMI 236 - AT - Service TaxCENVAT credit – registration of parties under service tax – Held that: - Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other provisions of law which grants benefit. The input services have been utilized by the appellant in providing output service and in absence of any contrary finding, there cannot be denial of CENVAT credit of the service tax paid on input service – CENVAT credit is admissible to the extent verifiable from records – appeal allowed – decided partly in favor of appellant.
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