2015 (11) TMI 233

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... : For the Respondent ORDER Appellant submitted that certain services as detailed at pages 30 & 31 of the appeal paper book were availed at different places for the purpose of manufacture and head office of the appellant incurred expenses thereof including discharge of service tax thereon and CENVAT credit of such service tax was claimed by the appellant. Department denied the same on the gr....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....further submission of the appellant that the period covering the CENVAT credit claim was from 1.1.2005 to 31.12.2008. When law was amended with effect from 1.4.2008 to deny CENVAT credit on GTA services availed and service tax paid thereon reverse charge mechanism, the appellant did not avail the CENVAT credit of such tax from that date. At this stage, learned AR points out that such reversal is s....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....There shall be no dispute on this count. However, whether status of ISD registration is sine qua non is the question. When the credit claimed on the services availed was not disputed nor even service tax paid is in dispute, so also the genuinity of the parties is not disbelieved, denial of CENVAT credit of the service tax suffered by the head office of the appellant shall be detrimental to the int....