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2023 (12) TMI 177 - CESTAT AHMEDABADDenial of CENVAT Credit - nexus of output service with the input services availed - services availed from sub-contractor - HELD THAT:- It is found that the Commissioner (Appeals) has given no logical justification for denying the CENVAT Credit. One of the reason given by the Commissioner (Appeals) is that the work of installation has been carried out by somebody else on behalf of the appellant. It is not understood as to how this can be a reason for denying the CENVAT Credit. Obviously when the work is sub contracted a different person will carry out the work. Another reason given is that he does not find any name of the sub-contractor in the purchase order. It is not mandatory for the appellant to provide the name of the sub-contractor in the purchase order. There are no justification for denial of CENVAT Credit - the appellant has given details of co-relation of the input services and the out put services and the reasons given by the Commissioner (Appeals) for denying the credit are without any merit. The impugned order is set aside - The appeal is allowed.
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