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Cenvat of different sites, Service Tax |
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Cenvat of different sites |
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One company (one PAN number) had 2 separate sites of rendering service with 2 separate service tax registrations. The company has utilised cenvat of inputs/capital goods of bills addressed to one unit in the other unit. Any case law which allows this? Posts / Replies Showing Replies 1 to 8 of 8 Records Page: 1
Is it service tax matter?
What is the period involved ?
Period involved is 2007-2011. It is a service tax matter
Can you elaborate your query with more facts ? That will help me in tracing out most relevant case law in favour of the Service Tax assessee.
Under service tax - cenvat credit provisions, the tribunals have been very liberal in giving the cenvat credit benefit and situations like these where one unit has taken credit since the service belongs to this unit and only address was wrong on the invoice, credit was still allowed. This should not be a difficult case to win until you are able to prove that only one unit has taken the credit
Recently under GST also this kind of situation, credit was allowed. Aberdare Technologies P Ltd. TS-172-SC-2025-GST. This is a Supreme Court decision.
In your case if its a litigation that is going on, suggest that you hire a good professional who can handle these kind of cases and having good experience. All the other aspects will be taken care of by this professional.
The querist is concerned with specific case law only. It is a technical lapse and no revenue loss is involved. Case law on the ground of non-registration as ISD is available and the same has been accepted by the department. Page: 1 |
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