One company (one PAN number) had 2 separate sites of rendering service with 2 separate service tax registrations. The company has utilised cenvat of inputs/capital goods of bills addressed to one unit in the other unit.
Any case law which allows this?
Company with Two Service Tax Registrations Seeks to Transfer CENVAT Credit Between Units Despite Separate Legal Status A company with one PAN number but two separate service tax registrations at different sites utilized CENVAT credit of inputs/capital goods from one unit in another unit during 2007-2011. Tribunals have generally been liberal in allowing CENVAT credit in similar situations where only the address was incorrect but service belonged to the claiming unit. However, some respondents note that units with separate registrations are distinct legal entities under Central Excise Act and Finance Act despite sharing one PAN, and benefits cannot be claimed on the basis of shared PAN as direct and indirect tax laws operate independently. (AI Summary)
TaxTMI 
TaxTMI 
TaxTMI 
