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2016 (9) TMI 1110 - AT - Service TaxCenvat credit - availment of Cenvat credit of Branch office by Head office - entire tax liability including the tax liability of the Branch office was being discharged by their head office - non-centralization of Delhi Head Office of the appellant - Held that:- in the light of the law declared by the Tribunal in the case of Manipal Advertising Services Pvt. Ltd. vs. CCE, Mangalore [2009 (10) TMI 434 - CESTAT, BANGALORE] and in the case of Raaj Khosla & Co. Pvt. Ltd. vs. CST, Delhi [2008 (7) TMI 122 - CESTAT NEW DELHI], the denial of credit cannot be appreciated. Accordingly, the impugned order is set aside. - Decided in favour of appellant with consequential relief
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