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Service Tax - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

CENVAT Credit - the only irregularity committed by the appellant ...


Appellant's Procedural Error in Not Registering as ISD Shouldn't Deny CENVAT Credit on Received Services.

September 13, 2016

Case Laws     Service Tax     AT

CENVAT Credit - the only irregularity committed by the appellant is that the Headquarters of the appellant was not registered as ISD Distributor. This being a procedural irregularity, therefore, cannot be made the basis of denying CENVAT Credit on services received by the appellant - AT

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