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2019 (1) TMI 824 - AT - Service TaxCENVAT Credit - input services were consumed at Head Office Kanjurmarg office - denial of credit on the ground that the branch offices were not registered - Held that:- The taxable services were provided from the branch offices and the input services on which credit have been availed at their Kanjurmarg offices had been utilized in providing the taxable output service. However, detailed verification of records necessary. Merely because the branch offices were not registered, hence, Cenvat credit availed on input services used for providing output services cannot be denied to the appellant when the centralized billing and accounting system was undertaken from the Kanjurmarg office. The impugned order is set aside and the appeal is allowed by way of remand to the adjudicating authority to verify the claim of the appellant - appeal allowed by way of remand.
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