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2018 (8) TMI 958 - AT - Service TaxCENVAT Credit - duty paying documents - denial on the premise that the invoices are not in the name of the appellant - Held that:- It is a fact on record that service tax paid by M/s Baheti Soya Links has been paid in the name of M/s Baheti Agro Links. In that circumstances, the appellant is entitled to avail cenvat credit on the invoices which are in the name of M/s Baheti Soya Links - the appellant has correctly availed the credit. CENVAT Credit - input services - telephone services - denial on the premise that telephones were installed in the office of the appellant are in the name of the partners - Held that:- The telephones is used by the appellant for providing for taxable service and these telephones are installed in the office of the appellant, although in the name of the partners - the appellant is entitled to avail cenvat credit on the telephone services. Credit allowed - appeal allowed - decided in favor of appellant.
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