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M/s. Viswanathan Constructions Pvt. Ltd. Versus CCE, Coimbatore

2016 (9) TMI 236 - CESTAT CHENNAI

CENVAT credit registration of parties under service tax Held that: - Registration is mere technical formality to bring the taxpayer to the fold of law without curtailment of the right of the taxpayer to be subject to other provisions of law which .....

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to the extent verifiable from records appeal allowed decided partly in favor of appellant. - ST/681/2012 - Final Order No. 41291/2016 - Dated:- 27-7-2016 - Shri D.N. Panda, Judicial Member Shri P. Saravanan, Advocate for the Appellant Shri S. Go .....

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it is the contention of the appellant that appropriate CENVAT credit of the service tax paid shall be admissible to the appellant. 3. Revenue's contention is that the parties were not registered during the material period. 4. Heard both sides an .....

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