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2019 (7) TMI 569 - AT - Service TaxCENVAT Credit - input services - repairs and maintenance services - denial on the ground that such input services were used by other SSA (Nagaur, Jaisalmer and Barmer) and not by appellant - HELD THAT:- The appellant – assessee have got a common PAN no. and is one organisation providing services throughout India. Further, their service tax registration number is similar (PAN based). The assessee is providing various service tax services - For the sake of administrative convenience, they have taken registration in different SSA (areas). However, admittedly they undertake repair and maintenance through their civil and electrical wing, which caters to several SSA’s. Further, cenvat credit of service tax / inputs or capital goods, is not confined to the registered premises, but can be availed even if capital goods are received beyond the registered premises for providing output services. The appellant is entitled to credit on capital goods, input services and inputs which are received in one SSA and are distributed to other SSA - Appeal allowed - decided in favor of appellant.
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