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2017 (4) TMI 1220 - AT - Service TaxCENVAT credit - input service distributor (ISD) - overriding commission/sales commission - Bangalore Unit had availed credit for combined sales turnover of Bangalore and Hubli plant without obtaining the registration as Input Service Distributor - Held that: - this Tribunal vide its Final Order dated 10.7.2015 in the appellants own case [2016 (2) TMI 590 - CESTAT BANGALORE] has allowed the appeal on merit. It was held in the case that both the units at Bangalore as well as at Hubli are the units of the same appellant and the credit availed by one unit could have been distributed to the other unit even though the services were not actually availed at that unit. This leads to the conclusion that either of the two units could have availed the entire credit. As such, it is of the view that denial of credit to the Bangalore unit is not justified - credit allowed - decided in favor of assessee.
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