Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 29 - AT - Service TaxCENVAT credit of service tax paid by other unit - the appellant did not have centralised Registration nor permission from the Dept - whether the appellant Bhachau Steel unit is entitled to Cenvat Credit of Service Tax paid on GTA service by their Khambhalia unit? - Held that: - the issue is covered by the judgment of the Hon’ble Gujarat High Court in the case of CCE vs Daishon Ltd [2016 (2) TMI 183 - GUJARAT HIGH COURT], where it was held that when it was found that full records were maintained and the irregularity, if at all, was procedural and when it was further found that the records were available for the Revenue to verify the correctness, the Tribunal, in our opinion, rightly did not disentitle the assessee from the entire Cenvat credit availed for payment of duty - credit allowed - appeal allowed - decided in favor of appellant.
|