Tribunal grants Cenvat benefit for professional services; Revenue appeal on renting dismissed. The Tribunal allowed the appeal in favor of the assessee, setting aside the denial of Cenvat benefit on professional services used for anti-dumping ...
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Tribunal grants Cenvat benefit for professional services; Revenue appeal on renting dismissed.
The Tribunal allowed the appeal in favor of the assessee, setting aside the denial of Cenvat benefit on professional services used for anti-dumping representational matters. The appeal filed by the Revenue regarding the eligibility of Cenvat benefit on renting of removable property service was dismissed.
Issues: 1. Consideration of service tax paid on professional services for anti-dumping representational matters as input service for Cenvat credit. 2. Eligibility of Cenvat benefit on renting of removable property service.
Analysis: 1. The appeal involved a dispute regarding the denial of Cenvat credit on service tax paid for professional services used in anti-dumping representational matters. The appellant engaged a chartered accountant firm for preparing a review petition in response to notices from the U.S. Department of Commerce and European Commission regarding anti-dumping duty on exported goods. The authorities had denied Cenvat credit on the grounds that the service did not fall under legal or finance services. However, the Tribunal held that since the service was directly related to the goods exported by the appellant, it should be considered an input service for Cenvat credit. Therefore, the impugned order denying the Cenvat benefit on professional services for anti-dumping representational matters was set aside in favor of the assessee.
2. The second issue pertained to the Revenue's appeal regarding the eligibility of Cenvat benefit on renting of removable property service. The Revenue argued that the head office of the assessee was not registered as an input service distributor with the Service Tax Department, thus making the Cenvat credit unavailable. However, the Tribunal found that the office in question was indeed registered as an input service distributor, with the registration certificate issued on 09.01.2014. As the Cenvat credit was distributed by this registered office based on invoices from service providers, the denial of credit by the Revenue was deemed unjustified. Consequently, the appeal filed by the Revenue was dismissed.
In conclusion, the Tribunal allowed the appeal in favor of the assessee, setting aside the denial of Cenvat benefit on professional services used for anti-dumping representational matters. Simultaneously, the appeal filed by the Revenue was dismissed. The judgment was pronounced on 26.06.2018 by Hon'ble Shri S. K. Mohanty, Member (Judicial).
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