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2019 (6) TMI 325 - AT - Service TaxCENVAT Credit - duty paying documents - denial on the ground that the invoices were in the name of their call centre whereas the same should have been in the address of the head office, which is the registered premises with the Service Tax department - HELD THAT:- Inasmuch as the orders were being placed from the call centre, all the invoices of the service providers were issued by them at the address of the call centre. All the activities are undertaken at their call centre from Sector 58 and the output services are also being provided from the said premises - We also find favour with the assessee’s contention that inasmuch as output services were being provided from Sector 58 Call Centre and the services were being received at the said premises, the invoices showing the address of sector 58 i.e. the place of actual receipt of the inputs services and their consumption for providing output services, is appropriate. CENVAT credit - denial on the ground that some of the invoices were not even in the name of the assessee, though the address in the invoices matches with the address of the assessee - HELD THAT:- The invoices in question were issued by the input suppliers under the name of the previous companies, as the orders were placed prior to the date of merger, which could not be intimated and changed in the name of the freshly situated merged company. This is only for a limited period and thereafter all the invoices were issued in the name of the present appellant - The invoices under dispute and issued in the name of the erstwhile name of the company, related to the input services which were actually received by the appellant at their call centre premises and were used for output services. The denial of the credit on the said ground is not justified. CENVAT credit - denied on the ground that the same was availed prior to the registration - HELD THAT:- The credit availed prior to the actual date of registration for providing output services has been held to be admissible inasmuch as there is no requirement in the Cenvat Credit Rules by an assessee to be registered for availing credit - credit allowed. Appeal allowed - decided in favor of appellant.
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