9911796707
TMI Blog2014 (4) TMI 571X X X X Extracts X X X X X X X X Extracts X X X X ..... s addressed to Head Office at Bombay of appellant. There is no dispute as to services rendered by SSKI to the appellant at Head Office. Appellant's head office has transferred the cenvat credit of service tax paid by M/s.SSKI, as an input service distributor is also not disputed - Following decision of Godfrey Philips India Ltd. [2008 (12) TMI 90 - CESTAT, AHMEDABAD] - Decided in favour of assessee. - E/948/12 [E/S/1480/12] - A/10187/WZB/AHD/2013 , M/10499/WZB/AHD/2013 - Dated:- 9-1-2013 - M V Ravindran And B S V Murthy, JJ. For the Appellant : Shri Prakash Shah, Adv. For the Respondent : Shri Manoj Kutty, AR Per: M V Ravindran: 1. When this stay petition is called out, after hearing both sides for some time on the st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Godfrey Philips India Ltd. [2009 (239) ELT 323 (Tri.-Ahmd.)] It is his submission that the input service distributor i.e. their head office has subsequently produced the original debit note of service provider and those debit notes issued by the service provider clearly indicates that all the requirements of mentioning of service tax Registration No., rate of service tax and also to whom it was provided. 4. The ld. Departmental representative reiterated the decisions of the lower authorities. 5. On careful consideration of the submissions made by both sides, we find that the issue involved in this case is regarding denial of cenvat credit on the invoices for transfer of cenvat credit to the appellant on the basis of debit note ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... documents to be issued by him for passing on the credit, it becomes quite clear that the document issued by him for passing on the credit does not contain the nature of service provided and the details of services. It contains the service provider's details, distributor's details and the amount. Obviously the eligibility or otherwise of the service tax credit has to be examined at the end of input service distributor only. This is further supported by the fact that both Central Excise assessees and Service Tax assessees are under the regime of self-assessment and therefore it is the assessee himself who has to specify that the credit availed by him is admissible. Therefore the input service distributor cannot say that he is not requ ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
