https://www.taxtmi.com/caselaws?id=753582 Foreign branch offices treated as separate permanent establishments are regarded as distinct persons under section 66A(2) of the Finance Act, 1994, so services received through those branches are not treated as services received by the Indian entity for reverse charge purposes; the described consequence is that service tax, interest and penalty were not sustainable. Disallowance of Cenvat credit based on photocopies, unauthenticated or illegible invoices may be reopened where the taxpayer claims to hold originals and seeks verification; the matter is then to be examined afresh on original documents with an opportunity of hearing before a reasoned decision on credit eligibility. en-us Tue, 04 Jun 2024 00:00:00 +0530 Wed, 05 Jun 2024 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753582 Foreign branch offices treated as separate permanent establishments are regarded as distinct persons under section 66A(2) of the Finance Act, 1994, so services received through those branches are not treated as services received by the Indian entity for reverse charge purposes; the described consequence is that service tax, interest and penalty were not sustainable. Disallowance of Cenvat credit based on photocopies, unauthenticated or illegible invoices may be reopened where the taxpayer claims to hold originals and seeks verification; the matter is then to be examined afresh on original documents with an opportunity of hearing before a reasoned decision on credit eligibility. Case-Laws Service Tax Tue, 04 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753582