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2017 (7) TMI 349 - AT - Service TaxCENVAT credit - duty paying invoices - denial of credit on the ground that they availed input service credit on the strength of invoices/challans raised against Head Office at Shakespeare Sarani and not distributed by the Head Office to their unit - Held that: - Revenue has not disputed on the facts that all the invoices on which credit has been taken, have been endorsed to the respondents factory. It is also not in dispute in the Revenues appeal that the services rendered have direct nexus with the factory of the respondent and the products manufactured therein - reliance placed in the case of MODERN PETROFILS Versus COMMISSIONER OF C. EX., VADODARA [2010 (7) TMI 319 - CESTAT, AHMEDABAD], where it was held that no allegation of non receipt of input service or the allegation of service not relatable to the factory and also in view of the fact that invoice was in the name of head office of the same factory and not in the name of some one else, credit allowed - appeal dismissed - decided against Revenue.
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