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2017 (4) TMI 946 - AT - Service TaxCENVAT credit - ISD invoices are not proper - The department entertained a view that since the invoice is issued to the appellants R&D unit, the same is not eligible for credit on the ground that R&D unit is not providing any output service - Held that: - The credit is solely denied for the reason that R&D cannot be considered as output services or input services, because such services do not have nexus with services exported - The Ld. Counsel also argued on the grounds of limitation. This contention of the department that CENVAT credit taken by the appellant attributable to their R&D unit is irregular, does not have any merits - credit allowed - decided in favor of appellant.
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