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2018 (10) TMI 762 - AT - Service TaxCENVAT Credit - services received by BSNL (WTR) - whether the appellant is not entitled to take cenvat credit on the services received by BSNL(WTR) on the ground of having no interconnectivity between the appellant and the said unit & various regional service providing units of BSNL? Held that:- The said issue is no more res integra and decided in favor of appellant in the case of M/S BSNL, SALEM VERSUS CCE, SALEM [2013 (1) TMI 142 - CESTAT CHENNAI], where it was held that Basically the issue involved is one of procedures and not a case of mis-utilisation of any ineligible credit. Since MODVAT credit is a substantial benefit, the impugned credit should not be denied on account of procedural defects of minor nature as pointed out by the Revenue. Appeal allowed - decided in favor of appellant.
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