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2015 (6) TMI 692 - AT - Service TaxWaiver of pre deposit - CENVAT Credit - invoices issued in the name of the Corporate Office and distributed the credit to various units under ISD invoices - according to the department, this service tax cenvat credit is in respect of the service which had been entirely used in the Vizag Unit and, therefore, the service tax credit in respect of this service which was received and used by Vizag Unit was not available to the appellant unit located at Bhilai Held that:- There was no provision that the cenvat credit distributed by the Head Office as input service distributor should be in proportion to the turnover of the factories located at various places. Such restriction, was put after 31.3.2012. In view of this, prima facie, we are of the view that during the period till 31.3.2012, there was no irregularly in issuing of the ISD invoices by the Head Office to the appellant company passing on the cenvat credit in respect of the service which may have been used exclusively by the Vizag Unit. Such restrictions came only w.e.f 1.4.2012 and according to the ld. Counsel for the appellant, the credit distributed w.e.f. 1.42012 period is only about ₹ 11 Lakhs. Appellant unit would not be eligible for cenvat credit in respect of the invoices issued by Head Office during the period w.e.f. 1.4.2012. In view of this, we direct the appellant unit to deposit an amount of ₹ 12 lakh within a period of 6 weeks. - Partial stay granted.
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