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Service Tax - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

CENVAT Credit - credit allocated to it by its head office as ...


Court Allows CENVAT Credit Use Despite Unregistered ISD; Procedural Law Shouldn't Override Substantial Justice.

January 8, 2015

Case Laws     Service Tax     AT

CENVAT Credit - credit allocated to it by its head office as input service distributor - ISDs was not registered - procedural law should not dominate over the substantial law to deprive the litigant from the process of justice - credit allowed - AT

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