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2017 (7) TMI 411 - CESTAT HYDERABADCENVAT credit - Input credit distribution - denial of CENVAT credit of ₹ 11,02,153/- is only on the ground that the invoices issued by service providers did not contain valid service tax registration number and the document did not contain name of the appellant which is ISD - Held that: - findings of adjudicating authority is not is not in consonance of the decision in the case of Diya Systems (management) Pvt. Ltd [2017 (2) TMI 1075 - CESTAT BANGALORE] wherein Tribunal has very clearly held that these are rectifiable errors and the non mentioning of service tax registration does not mean that service tax liability has not been discharged by service provider - Once it is accepted that service tax liability has been discharged by service providers, the rectifiable error of non mentioning of service tax registration needs to be condoned - appeal allowed - decided in favor of appellant.
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