9911796707
TMI Blog2014 (8) TMI 512X X X X Extracts X X X X X X X X Extracts X X X X ..... taking of credit with reference to the point of time of the payment of the bill received from service provider claiming reimbursement of service tax. The two appellants involved are two different offices of the same legal entity. where invoice was addressed to one office of a company and credit was taken by another office, that fact by itself is not a reason to deny credit on such tax paid. Thus no case of real revenue loss is made out but some procedural infractions are alleged, that too in a situation of changing from a system of payment of service tax by every branch to a system of paying tax by the Circle office for all branches falling under the circle - Stay granted. - ST/1589-1590/2011 - Stay Order Nos. ST/S/522-523/2012-Cus.(PB) - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service for which Cenvat credit could have been taken by Ludhiana branch prior to 31-3-2009 but was not taken. This mistake of the branch was found out in their internal audit and later they filed revised returns for the periods April 2008 to March 2009, to take such credit and thereafter transferred such unutilized credit to the Circle office. The dispute is whether the credits so taken were properly taken by the Branch Office and whether the Circle office was eligible to take such credit and utilize it. Revenue was of the view that the Ludhiana branch could not have filed such revised returns and such credit taken is recoverable from the Ludhiana Branch Office. Further Revenue s case is that the Circle office could not have taken Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... self is not a reason to deny credit on such tax paid. Thus no case of real revenue loss is made out but some procedural infractions are alleged, that too in a situation of changing from a system of payment of service tax by every branch to a system of paying tax by the Circle office for all branches falling under the circle. 5. The main allegation was that revised return for one of the return periods involved was filed beyond the time limit prescribed in the Rules. But there is a question whether there was any need to file revised return at all for taking credit of service tax paid by the branch in the books maintained by the Circle office. The question whether such procedural infractions can lead to denial of the credit and any penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X
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