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2009 (12) TMI 3 - AT - Service TaxCenvat Credit – Input Services – Wrong Availment – Business Auxiliary Services - Rule 14 of Cenvat Credit Rules, 2004 – held that - the respondents (assessee) had availed credit of service tax paid by it under the category ‘Business Auxiliary Service’. The original authority had disallowed the credit and demanded the same on the ground that the service involved was correctly classifiable under another category namely ‘Manpower Recruitment and Supply Agency’. There is no dispute that this service was introduced on 16-6-2005 and that the respondents had availed the impugned service prior to that date. Therefore, the service involved was incorrectly assessed under ‘Business Auxiliary Service’ and tax collected from the service provider. As the respondents had paid the service tax and taken credit on the basis of valid documents, its eligibility to such credit cannot be questioned on the basis that the assessment of the service by the Department at the end of the service provider was incorrect.
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