Cenvat Credit Disallowed due to Two different name of same project

[Asked by Guest]

Dear,

Greetings for the day.

At the time of Service Tax audit one of the Superintendent has disallow all the Cenvat Credit taken by us reason due to two different name of same project. We have already given them in reply that the projects is one only the difference is that previously it was having different name. Please suggest what to do next so that we can get all the credit allow by them.

Regards

Chetan

[ashish chaudhary]

The credit should be admissible if it can be substantiated that both projects are same. But it may not be accepted by departmental officials at the Audit stage and you may end up Show Cause Notice being served.

AI Summary

Cenvat credit admissibility may hinge on proving project identity despite differing names, otherwise administrative challenge may follow.
Cenvat credit was disallowed because the same project appeared under two different names; the credit is admissible if the assessee can substantiate that both names refer to the same project, but refusal at audit may lead to a show cause notice, so documentary proof linking the names is essential.