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2021 (3) TMI 1168 - AT - Service TaxCENVAT Credit - input service distribution - tour operator service - entitlement of credit to ISD when the credit has been availed by the unit company - HELD THAT:- Admittedly, the very issue of denying credit availed on input service in the nature of tour operator service, provided to their dealers as an encouragement, has already been decided by this Bench in appellant own case M/S. CHETTINAD CEMENTS CORPORATION PVT. LTD. VERSUS COMMISSIONER OF GST & CENTRAL EXCISE CHENNAI NORTH [2019 (10) TMI 10 - CESTAT CHENNAI]. It is also not in dispute that the appellant is only an Input Service Distributor who only distributed the credit. The appeal of the assessee stands allowed.
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