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2015 (8) TMI 109 - AT - Service TaxDenial of CENVAT Credit - input services - professional / legal services - the services relating to this amount were provided at the premises of M/s. HCL Comnet Systems and Service, USA, which is not registered premises in India - Held that:- permanent establishment in US is not a legal entity and is merely an office of the appellants. The onus to fulfil the legal requirement relating to that office clearly rests on the appellants and it was in the discharge of that onus that they engaged M/s. Ernst & Young Pvt. Ltd. engaged on the service. The definition of input service given in Rule 2(l) of Cenvat Credit Rules, 2004 clearly covers that "any service used by a provider of taxable service for providing "an output service" and specifically includes the "legal services". It is evident that the service rendered by M/s. Ernst & Young Pvt. Ltd. engaged by the appellants were to fulfil the legal requirements relating to the appellants' office in the US. Thus the impugned service tax amount is clearly in respect of input service availed by them. - Decided in favour of assessee.
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