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2020 (2) TMI 1579 - AT - VAT and Sales TaxCenvat Credit - demand of service tax - demand beyond the scope of show cause notice (SCN) - the show-cause notice is issued for disallowance of credit for contravening of the provisions of Rule 9 of CENVAT Credit Rules, 2004, the learned commissioner proceeds to deny the credit on co-relation between input service and output service. - HELD THAT:- the input services claimed by the appellants are admissible for credit for rendering output services - Decision in the case of Millipore India Pvt. Ltd., [2011 (4) TMI 1122 - KARNATAKA HIGH COURT] and Toyota Kirloskar Motor Pvt. Ltd., [2011 (3) TMI 1373 - KARNATAKA HIGH COURT] followed. The services which are utilized by the appellants have nexus with the output services provided by them. Therefore, credit is also admissible. Regarding the other issues such as inclusion of the value of the services rendered by the branches situated in Jammu & Kashmir in the total taxable value of the appellants; demand of service tax on the commission received in advance, we find that the submissions of the appellants are acceptable in view of the case laws cited by the learned counsel. Decided in favor of assessee.
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