Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2023 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (3) TMI 127 - AT - Service TaxCENVAT Credit - invoices not raised as per the address mentioned in the registration certificate of the Appellant - HELD THAT:- It can be said that judicial precedent relied upon by the Appellant, including the one referred by the Commissioner (Appeals) in the case of MPORTAL INDIA WIRELESS SOLUTIONS (P.) LTD. VERSUS COMMISSIONER OF SERVICE TAX [2011 (9) TMI 450 - KARNATAKA HIGH COURT] are in favour of the Appellant. Since it has been distinctly analysed in all those judgements that there was no such requirement of having premises registered so as to make credits eligible for the purpose of its availment against inputs taken for providing output services. In respect to the non-adherence of the judicial precedent set on the issue, as found in the relied upon decisions noted above, the ground cited by the Commissioner (Appeals) is that in all such cases the premises were sought to be registered subsequently. This is also untrue for the reason that in the leading case of mPortal India Wireless Solutions P. Ltd. itself, referred by the Commissioner (Appeals), it was held that registration with the department is not a pre-requisite for claiming the credit as no provision is in existence in the CENVAT Credit Rules, 2004 to impose such restriction. Moreover, going by the judgments relied upon, it is not noticeable that only because premises were subsequently registered credit for the previous period was allowed since in some of the cases credits were also allowed in respect of other unregistered premises. Appeal allowed.
|