Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 1299 - AT - Service TaxCENVAT credit - duty paying invoices - denial on the ground that the invoices are not in the name of the appellant - input services - event management service - Held that:- As the appellant has shown their bonafide that the service has been received by them and the same has not been denied by the Revenue with the help of cogent evidence. Therefore, the appellant is entitled to avail Cenvat credit on the invoices initially issued in the name of Head Office which were rectified and certified that the services actually received by the appellant - credit allowed. Event management service - input service or not? - Held that:- The appellant is the recipient of the service and the same has not been considered by the adjudicating authority - It is evident from ST-3 Returns that appellant is engaged in selling of space for time slot for advertising and on the said service the appellant is paying service tax. It is not alleged in the show cause notice that appellant is not paying service tax - appellant is entitled to avail Cenvat credit on event management service as Input service. Appeal allowed - decided in favor of appellant.
|