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2017 (3) TMI 873 - AT - Service TaxCENVAT credit - denial on the ground that invoices bearing the addresses of the branches which are not registered - Held that: - there is no dispute as to the fact that the branch offices of the respondent were receiving the input services and were utilized for providing output services which is of multi transport system. It is also undisputed that the invoices of service provider indicated all the particulars to enable the availment CENVAT credit and that the name and addresses of the respondent branch offices were indicated on the invoices - the adjudicating authority has not erred in extending the benefit of CENVAT credit of the service tax paid on the input service on the invoices which are in the name of the branches of the respondent, as even though the said services have been received at branches but payments were made from Mumbai office Centralised accounting system - credit allowed - appeal rejected - decided against Revenue.
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