Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 867 - AT - Service TaxCENVAT credit - procedural lapses - whether credit of Cenvat taken on the basis of ISD Invoices issued by the Head Office of the appellant units is deniable for curable or procedural lapses like non-mention of PAN based registration number, address of service provider etc.? - Held that: - the appellants have made substantial compliance with the provisions of taking Cenvat credit read with the provisions for Input service distribution. Whatever, minor infarction of the Rules has occurred, it appears to be due to the bulk nature of the data and there appears to be no deliberate disobedience of law - the appellants are entitled to Cenvat credit from their Head Office/input service distributor - there is no contumacious conduct or deliberate defiance of law and accordingly the extended period of limitation is not attracted - appeal allowed - decided in favor of appellant.
|