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Service Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Denial of CENVAT Credit - invoice issued in the name of head ...


CENVAT Credit Denial Overturned: No Justification Found for Disallowance Due to ISD Registration Issues.

October 5, 2015

Case Laws     Service Tax     AT

Denial of CENVAT Credit - invoice issued in the name of head office and endorsed to the appellant’s unit - Revenue has not made out a case that the appellant had availed CENVAT Credit which is within the restriction of the ISD registration and therefore, there is no reason to deny the CENVAT Credit - AT

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