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2014 (1) TMI 612 - AT - Service TaxAvailment of CENVAT credit of service tax - Input service Distributor (ISD) – Waiver of Pre-deposit – Held that:- The service tax paid by ILTD and distributed to the factories relate to post threshing activities only has not been contradicted either by the Commissioner - the claim was made by the ITC Ltd. before the original authority and original authority has not got any verification done or has not contradicted this stand anywhere - In the absence of any evidence to show that credit distributed related to pre-threshing activities, the stand taken by the Revenue that the credit was not admissible therefore could not be distributed prima facie cannot be sustained - there is no evidence to show that ILTD is not a division of ITC Ltd. - ILTD can be considered a branch or an office of the manufacturer in terms of definition of Input Service Distributor - Prima facie, service tax credit would be admissible since the service relates to procurement of inputs which is one of the activities entered by definition of service tax - the appellant has made out a prima facie case in their favour – Pre-deposits waived till the disposal – Stay granted.
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