2012 (11) TMI 818 - AT - Service Tax

Denial of service tax credit on the ground - service tax registration numbers of the suppliers are not available on invoices Duty paying document - Held that - Non-mention of the registration number of the service providers can be rectified by obtaining certificates showing service tax registration number in respect of these invoices which can be duly authenticated by the concerned jurisdictional Central Excise officers and submitted by the appellants - order shall stand modified and the service tax credit in respect of these invoices will stand allowed

Summary

Issues:
1. Denial of service tax credit for invoices missing supplier service tax registration numbers.
2. Denial of service tax credit for CHA services for export of goods.
3. Denial of service tax credit for input received by the head office.

Analysis:
1. The first issue pertains to the denial of service tax credit for 99 invoices due to missing supplier service tax registration numbers. The judgment states that all essential details are available for these invoices, and the non-mention of registration numbers can be rectified by obtaining certificates with the registration numbers authenticated by jurisdictional Central Excise officers. Upon submission of these certificates, the service tax credit for these 99 invoices will be allowed.

2. The second issue concerns the denial of service tax credit for CHA services for export of goods. The judgment refers to a previous order in the case of Amalgamations Repco Ltd. & Others, where it was decided that tax paid on CHA services for export goods should be allowed as credit. Following the same reasoning, the service tax credit amounting to Rs.23,301 for 353 invoices related to CHA services is allowed.

3. The third issue involves the denial of service tax credit for input received by the head office. The judgment cites a precedent in the case of Ecof Industries Pvt. Ltd. Vs CCE Bangalore, where it was established that input services received by the head office can be distributed to branch units for credit utilization. Based on this legal position, the service tax credit of Rs.39,374 for the input received by the head office is allowed.

In conclusion, the appeal is allowed in favor of the appellants based on the detailed analysis and legal precedents discussed for each issue.