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2019 (7) TMI 483 - AT - Central ExciseCENVAT Credit - input service - service tax paid on transportation of goods by Railway, distributed through ISD of the assessee - denial of credit on the ground that the service provider was not registered till 22.01.2013, when they received the registration certificate and service tax code - HELD THAT:- It is deemed fit and proper by allowing this appeal by way of remand to the adjudicating authority with the direction that he shall ascertain the status of registration and compliance of Western Railway from the concerned Commissionerate where Western Railway is registered, i.e. Service Tax-I, Mumbai, Division-II, Range Group-X. If Western Railway is found to have filed return, in that case the input service credit cannot be denied. Appeal allowed by way of remand.
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