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2018 (4) TMI 1337 - AT - Service TaxCENVAT credit - various input services - denial on account of nexus - Held that: - all the services used by the appellant are used in or in relation to providing the output service i.e. broadcasting and business auxiliary services - It is also observed that all these services have been held as input services in various judgments as cited by the appellant. As regards the charge that the registration number was wrongly mentioned in the input service invoices, we are of the view that merely for this error, substantial benefit of cenvat credit cannot be denied unless until it is proved that the services covered under the said discrepant invoices were not received by the appellant and not used for providing the output service which is not the case here. Appeal allowed - decided in favor of appellant.
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