https://www.taxtmi.com/caselaws?id=447424 The CESTAT Chennai set aside a demand for reversal of CENVAT credit on common input services allegedly used for trading activities. The department failed to establish that the trading units actually availed credit on input services, merely assuming so because trading units mentioned the service unit's registration number on invoices while collecting service tax on installation charges. The tribunal found the department confused output services (installation charges) with input services, and noted the demand calculation applying trading turnover against total service unit credits was factually and technically incorrect. The appeal was allowed as the department could not substantiate its allegations regarding credit availment for trading activities. en-us Thu, 21 Dec 2023 00:00:00 +0530 Mon, 25 Dec 2023 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447424 The CESTAT Chennai set aside a demand for reversal of CENVAT credit on common input services allegedly used for trading activities. The department failed to establish that the trading units actually availed credit on input services, merely assuming so because trading units mentioned the service unit's registration number on invoices while collecting service tax on installation charges. The tribunal found the department confused output services (installation charges) with input services, and noted the demand calculation applying trading turnover against total service unit credits was factually and technically incorrect. The appeal was allowed as the department could not substantiate its allegations regarding credit availment for trading activities. Case-Laws Service Tax Thu, 21 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447424