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2018 (5) TMI 1520 - AT - Service TaxCENVAT credit - fake invoices - credit availed prior to registration - the appellant had registered themselves on 02.05.2013 but availed service tax credit on an invoice issued earlier - Held that: - the service tax registration No, mentioned in the invoice belongs to M/s Swaraj Construction, who has provided the service - On the issue of service tax registration obtained subsequently by the appellant, eligibility to credit on the invoices issued earlier, it is no more res-integra being covered by the aforesaid decisions of the Tribunal, wherein it has been held that non possession of service tax registration at the time of receipt of services would not debar from availing the credit after obtaining the service tax registration. There is no dispute that the services were received and utilized by the Appellant. Further, because the detailed description of service rendered being not mentioned in the input service, it cannot become a sale transaction - credit cannot be denied. Appeal allowed - decided in favor of appellant.
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