2009 (1) TMI 187 - AT - Service Tax

Cenvat Credit Input Services Received by the Head Office Credit availed without obtaining Input Service Distributor Registration Tribunal held that only ground on the basis of which the credit has been denied is that the registration number was not available and this has been explained subsequently by the respondent by explaining by the time instructions were issued by the Government the Head office had already issued the invoice and therefore procedural requirement could not be fulfilled. In this case there are very valid grounds for omission. Further omission took place when rules relevant to input service distributor were being implemented credit allowed departmental appeal rejected.

Summary

The appeal filed by Revenue against the Commissioner's order allowing Cenvat credit of service tax was rejected by the Appellate Tribunal CESTAT, Ahmedabad. The Tribunal found no merit in the appeal as the procedural requirement for registration number on invoices was not fulfilled due to valid grounds of omission during the implementation of rules for input service distributor.