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2015 (5) TMI 67 - AT - Service TaxEligibility of CENVAT credit - non registration as Input service distributor (ISD) - Business Auxiliary Services - whether the service rendered by the service provider for the products manufactured in Gujarat and invoices raised can be availed as CENVAT Credit at Mumbai - Held that:- there is no dispute as regards the services received by the appellant for the activity and service tax liability having been discharged by the service provider, omission to take registration as an Input Service Distributor is to be considered as procedure irregularity - decisions in the cases of Mangalore Refinery and Petrochemicals (2013 (9) TMI 326 - CESTAT BANGALORE) Market Creators Ltd. (2014 (7) TMI 704 - CESTAT AHMEDABAD) relied on by learned A.R. have rendered by the Single Member Bench. The judicial discipline, Division bench decision needs to be followed giving precedence over decision of Single Member Bench. Accordingly, the decision in the case of Doshion Ltd. (2012 (10) TMI 952 - CESTAT AHMEDABAD) of Division Bench is binding on me and following the same I find that the impugned order is liable to be set aside and I do so. - Decided in favour of assessee.
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