2015 (11) TMI 233

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..... lant submitted that certain services as detailed at pages 30 & 31 of the appeal paper book were availed at different places for the purpose of manufacture and head office of the appellant incurred expenses thereof including discharge of service tax thereon and CENVAT credit of such service tax was claimed by the appellant. Department denied the same on the ground that the head office of the appell .....

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..... to 31.12.2008. When law was amended with effect from 1.4.2008 to deny CENVAT credit on GTA services availed and service tax paid thereon reverse charge mechanism, the appellant did not avail the CENVAT credit of such tax from that date. At this stage, learned AR points out that such reversal is subject to verification. There is no doubt about it when verification is warranted. 3. It is also submi .....

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..... stion. When the credit claimed on the services availed was not disputed nor even service tax paid is in dispute, so also the genuinity of the parties is not disbelieved, denial of CENVAT credit of the service tax suffered by the head office of the appellant shall be detrimental to the interest of justice. There is also no finding that service tax paid by the head office were not connected to the b .....

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