2017 (1) TMI 305

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..... de for availment of credit against tax paid documents. As the tax has been discharged on ‘reverse charge’ mechanism, the identity of provider of service is irrelevant - credit allowed - appeal allowed - decided in favor of assessee. - ST/85932/2016 - A/94250/16/SMB - Dated:- 3-8-2016 - Shri C J Mathew, Member (Technical) Shri Vinay Jain, Chartered Accountant for the appellant Shri A.B .....

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..... as wrongly availed. 3. Heard Learned Chartered Accountant appearing for appellant and Learned Authorized Representative. 4. On behalf of appellant, reliance was placed on the decision of the Hon ble High Court of Karnataka in mPortal India Wireless Solutions P Ltd v. Commissioner of Service Tax, Bangalore [2012 (27) STR 134 (Kar) to contend that registration of premises was not a pre-requisi .....

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..... drawn to the decision of the Tribunal in Manipal Advertising Services Pvt Ltd v. Commissioner of Central Excise, Mangalore [2010 (19) STR 506 (Tri-Bang)]. 6. On the tax paid on reverse charge on behalf of the provider of service, CENVAT Credit Rules, 2004 does provide for availment of credit against tax paid documents. As the tax has been discharged on reverse charge mechanism, the identi .....

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