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2017 (7) TMI 942 - AT - Service TaxCENVAT credit - duty paying invoices - it is alleged that the appellants have availed CENVAT credit based on input credit documents addressed to their Head Office situated in Thane, Maharashtra for the period October 2008 to March 2010 which appear to be irregular as the service provider of taxable service is not eligible to avail the credit when the said documents are in the name of the Head Office - Held that: - the issue is squarely covered in favour of the appellant by various decisions wherein it has been consistently held that credit taken on the basis of invoices raised on the Head Office is admissible and the substantive right of the assessee with regard to the CENVAT credit should not be taken away on procedural infractions - appeal allowed - decided in favor of appellant.
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