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2018 (7) TMI 19 - CESTAT ALLAHABADCENVAT Credit - service tax on commission paid’ by the appellant-assessee - duty paying documents - the credit have been denied for the reason that on the date of inspection the registration number of the service provider was not found on the invoice or the invoices levelled as debit note thus it appeared to Revenue that the same is not a proper document for taking credit - Held that:- The appellant got the deficiency corrected from the service provider as it is evident that the service provider later on provided their service tax registration number by mentioning the same on the invoice under authentication of their Authorized Signatory - Credit allowed. CENVAT Credit - service tax paid to the travel agent for purchase of a ticket and to the money changer for changing of currency - rejection on the ground that the assessee could not establish that the journey was performed by the directors in relation to their business purpose as stated by them in their reply - Held that:- The reason given by the court below is arbitrary and whimsical, as no reason has been given for arriving at such conclusion. There is no mention that any evidence and/or vouchers are called for which were not produced - credit allowed. CENVAT Credit - Telephone services - duty paying documents - denial on the ground that the document is not in the name of assessee - Held that:- From the relevant invoice annexed in the appeal paper book which shows that the bill for telephone service is in the name of the appellant-company - credit allowed. CENVAT credit - bill of the interior designer - Held that:- The existence of corporate office is essential for smooth running of the factory of the appellant and accordingly, the input service credit of ₹ 12,360/- on account of interior designer services allowed to the appellant - credit allowed - Credit on rent paid with respect to the corporate office also allowed. So far the disallowance as regards labour charge and processing fee is concerned the same have already been allowed by the courts below. Appeal allowed in part.
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