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2019 (4) TMI 133 - AT - Service TaxCENVAT Credit - duty paying documents - it is alleged that the documents are not proper - Held that:- Though these are ATD memos, it is seen that the appellants have supplied the invoices issued by the service provider to establish the fact that the service tax has been paid by them. The Department does not have a case that the service tax, as per the invoices, is not paid by the appellant. The allegation is that they have to produce proof that the service provider has paid up the service tax collected to the Government. This is not a requirement to avail Credit. When it is established that tax has been suffered, the service recipient is eligible to avail Credit on the said documents - credit allowed. CENVAT Credit - input services - the towers are constructed in Salem and that the Trichy unit is taking the benefit of these towers for providing output service - Held that:- It appears that this technical difference has not been appreciated by the Department or even by lower adjudicating authority, although there has been no analysis of this response made by the appellant - the service tax has been suffered by the appellants and there is no finding to the contrary. This being so, the disallowance of Credit is unjustified. Appeal allowed - decided in favor of appellant.
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