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2010 (7) TMI 262 - AT - Service TaxCenvat Credit – irregular availment - It is not disputed that the appellants have paid the Service Tax on its activity under "Management Consultant". The authorities seek to deny credit of Service Tax taken by the appellants on the ground that the activity was not excisable to Service Tax, the same being specifically excluded under sub-section 108 of the Section 65 of the Finance Act, 1994 – Held that: - As the respondents had paid the Service Tax and taken credit on the basis of valid documents, its eligibility to such credit cannot be questioned on the basis that the assessment of the service by the Department at the end of the service provider was incorrect – pre deposited waived
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