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2018 (6) TMI 927 - AT - Service TaxCENVAT Credit - non-registered premises - denial on the ground that the different branches of the appellant that had not registered were not entitled to avail of CENVAT credit - Held that:- The branches, admittedly, were rendering services on behalf of the principal establishment in the absence of a contrary finding in the adjudication order or an allegation in the show-cause notice. There is nothing on record to indicate that tax liability was not being discharged on the taxable activity. There is no finding that the services procured were not used in the rendering of service - there is no reason to presume that the transfer of credit in accordance with the practice of centralized billing was violative of the provision for utilization of credit - appeal allowed - decided in favor of appellant.
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