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2017 (3) TMI 706 - CESTAT ALLAHABADCENVAT credit - denial on the ground that some invoices address to the Head Office instead of Factory address - service tax collected by M/s Himachal Pradesh State Civil Supply Corporation, on the supplies made through the said corporation - service tax paid for services-sales promotion, received by the appellant - Held that: - regarding liability of Cenvat credit on invoices issued to Head Office, instead of factory premises, the same is allowable and accordingly, the Cenvat Credit of ₹ 3,00,760 is held allowable to the appellant. So far Cenvat Credit on service tax paid for the services, provided by M/s HP State Civil Supply Corporation, all the information as required in terms of Rule 9 CCR, 2004 read with Rule 4 A of ST Rules are fulfilled and as such, the appellant is entitled to the Cenvat Credit of ₹ 39,500/- in question. So for the availability of Cenvat credit of ₹ 11,87,353/-, for supply of manpower is concerned, the service provider is registered and have raised proper bills which contained, prima facie, particulars required and the appellant have made the payment by cheque through the banking channel, which prima facie satisfies the authenticity of the transaction - the appellant received ‘supply of manpower’ from the service provider for the work in the nature of packing, forwarding, sales promotion and/or marketing which are all taxable services under the provisions of Service Tax Act and the Rules, accordingly the appellant is entitled to Cenvat credit of ₹ 11,87,353/-. Appeal allowed - decided in favor of appellant.
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