Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 995 - AT - Service TaxCENVAT credit - input services distribution (ISD) - duty paying documents - the documents on which the credit has been taken are not proper in terms of Rule 9 of CCR, 2004 - time limitation - Held that: - Proviso to Rule 9 states that whenever there is a doubt regarding the documents on which credit has been availed the concerned AC/DC can allow the credit after being satisfied that the credit has been properly accounted - The non registration of the Head office as ISD and the distribution of the credit on documents other than bills/invoices can be considered as procedural infractions - As the appellant succeeds on merits, it is not necessary to enter into the issue of limitation - credit allowed - decided in favor of appellant.
|