https://www.taxtmi.com/caselaws?id=762005 CESTAT Ahmedabad allowed the appeal, setting aside service tax demands against a technical testing analysis service provider. The tribunal held that CENVAT credit cannot be denied merely due to lack of centralized registration for branches, as all activities were accounted for at the registered Ahmedabad office where final reports were prepared. Demands based on differences between ST-3 returns and books of accounts were unsustainable without establishing the nature of undeclared services. The tribunal found no suppression of facts since data was available in existing records, making the extended limitation period inapplicable. All demands were rejected on both merit and limitation grounds. en-us Mon, 18 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 10:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762005 CESTAT Ahmedabad allowed the appeal, setting aside service tax demands against a technical testing analysis service provider. The tribunal held that CENVAT credit cannot be denied merely due to lack of centralized registration for branches, as all activities were accounted for at the registered Ahmedabad office where final reports were prepared. Demands based on differences between ST-3 returns and books of accounts were unsustainable without establishing the nature of undeclared services. The tribunal found no suppression of facts since data was available in existing records, making the extended limitation period inapplicable. All demands were rejected on both merit and limitation grounds. Case-Laws Service Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762005