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2015 (10) TMI 292 - AT - Service TaxDenial of CENVAT Credit - input service distributor (ISD) - Respondents are engaged in the manufacture of Conductors and availed credit of the input services on the strength of invoice which is issued in the name of head office and endorsed to the appellant’s unit - Held that:- Head Office of the appellant was holding Central Excise registration under Business Auxiliary Service since 2004. The appellant company has two units at Ghaziabad and Vapi. In the present case, the Head Office endorsed the invoice in the name of Vapi unit for availing CENVAT Credit - It is seen that as per Master Circular, of the appellant company has incorporated the additional service as Input Service Distributor (ISD) w.e.f. 21.11.2007 in the registration, which they are holding since 2004. Therefore, in the present case, it cannot be said that the Head Office was not registered with the Service Tax authorities. I find that the Tribunal in the appellant s own case, for the subsequent period in the case of CCE Vapi Vs Samita Conductors Ltd - [2012 (11) TMI 432 - CESTAT, AHMEDABAD] rejected the appeal filed by the Revenue - Revenue has not made out a case that the appellant had availed CENVAT Credit which is within the restriction of the ISD registration and therefore, there is no reason to deny the CENVAT Credit - No reason to interfere the order of the Commissioner (Appeals) - Decided against Revenue.
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