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2018 (8) TMI 177 - AT - Service TaxCENVAT Credit - duty paying invoices - denial on the ground that invoices/duty paying documents were not produced in the name of branch office service provider was unregistered etc. CENVAT Credit - Advertising Services - Consulting Engineer services - Business Auxiliary services - Held that:- Appellant had taken a consistent stand that they have no other place of manufacturing other than the place mentioned, no credit is availed at the branch office though received the services, the payment to such service providers are made from the factory premises of the appellants. Since the payments were from Centralized account, being factory, CENVAT credit should not be denied - credit allowed. CENVAT Credit - credit is denied mainly on the ground that appellant did not produce relevant documents - Held that:- If appellant is able to produce some documents to show the service tax liability was discharged by the service providers, and then the lower authorities should examined the same - matter on remand. CENVAT Credit - Travel Agency services - Business Auxiliary services - Chartered Accountant services - Maintenance & Repair services - Technical Testing services - Held that:- The First Appellate Authority has correctly upheld the claim of the assessee as eligible to avail CENVAT credit and has appreciated the facts correctly in as much he has allowed the CENVAT credit - the order of the First Appellate Authority cannot be faulted - credit allowed. Appeal disposed off.
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