https://www.taxtmi.com/caselaws?id=756894 CESTAT Kolkata allowed the appeal in a service tax case involving commissioning installation and maintenance services for April 2005 to March 2010. The Tribunal followed Jharkhand HC's decision that set aside its earlier order, which had applied the Supreme Court ruling in Amar Bitumen case establishing that company divisions cannot have separate legal identities from the parent company. The Tribunal held that both entities were the same legal person and could utilize input service tax credits for output services without requiring one-to-one correlation between credits and payments under Central Excise law. en-us Wed, 31 Jul 2024 00:00:00 +0530 Sat, 10 Aug 2024 18:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=756894 CESTAT Kolkata allowed the appeal in a service tax case involving commissioning installation and maintenance services for April 2005 to March 2010. The Tribunal followed Jharkhand HC's decision that set aside its earlier order, which had applied the Supreme Court ruling in Amar Bitumen case establishing that company divisions cannot have separate legal identities from the parent company. The Tribunal held that both entities were the same legal person and could utilize input service tax credits for output services without requiring one-to-one correlation between credits and payments under Central Excise law. Case-Laws Service Tax Wed, 31 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=756894