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2018 (6) TMI 257 - AT - Service TaxCENVAT credit - invoices addressed to Branch Offices, which were not registered - denial on the ground that they have availed Service Tax credit of Input Services invoices which were addressed to their branch offices - Held that:- The issue involved is covered by judgment of Tribunal in case of Manipal Advertising Services Pvt. Ltd. Vs CCE, Mangalore [2009 (10) TMI 434 - CESTAT, BANGALORE] wherein the credit in identical issue was allowed by holding that If a person is discharging Service tax liability from his registered premises, the benefit of Cenvat credit on the Service tax paid by the service providers cannot be denied to the appellant, only on the ground that the said invoices are in the name of branch offices - credit allowed - appeal allowed - decided in favor of appellant.
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