Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (10) TMI 10 - AT - Service TaxCENVAT Credit - input services - tour operator service in connection with the conducting of foreign tours to their dealers - period November 2014 to February 2016 - HELD THAT:- As per the facts of the case, the said services were availed as incentive for the dealers who achieved the target sale - on perusal of the facts, it is seen that the Show Cause Notice is issued against the appellant-company who is only an ISD. The decisions relied by the ld. counsel in the case of MAHINDRA & MAHINDRA LTD. VERSUS COMM. OF SERVICE TAX, MUMBAI [2017 (7) TMI 167 - CESTAT MUMBAI], KANSAI NEROLAC PAINTS LTD. VERSUS COMMISSIONER OF GST, MUMBAI [2018 (5) TMI 673 - CESTAT MUMBAI] and INDIAN OIL CORPORATION LTD. VERSUS COMMISSIONER OF C. EX., DELHI-II [2014 (10) TMI 729 - CESTAT NEW DELHI] have discussed the said issue as to whether the demand can be raised against the ISD alleging wrong availment of credit when the credit has been availed by the unit company and the ISD has only distributed the credit - The demand raised against the appellant-company who is an ISD cannot sustain. Appeal allowed - decided in favor of appellant.
|