Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 911 - AT - Service TaxCENVAT credit - input services - AMC, courier, security, rent and office management services in connection with Chartered Accountant services - Department is of the view that M/s. DHS neither a provider of services such as courier, renting, office management, etc., (they are Chartered Accountants) nor are they registered as input service distributors according to service tax law. Hence, such CENVAT credit availed by the appellant is wrong - Held that: - it is an admitted fact that the appellant have paid the service tax to DHS who in turn has paid the same to the service provider and it is also an admitted fact that the input services have suffered service tax and CENVAT credit can be taken by the appellant and the registration is not a mandatory requirement for claiming CENVAT credit. There is no suppression on the part of the appellant, as the appellants have been filing ST-3 returns for the entire impugned period, which has been admitted by both the authorities and they have disclosed all the facts in the ST-3 returns and therefore, the department is barred from going back and holding that the availment of CENVAT credit by the appellant as incorrect or illegal. Appeal allowed - decided in favor of appellant.
|