2018 (6) TMI 1435

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....on'ble Shri S. K. Mohanty, Member ( Judicial ) Ms. Anjali Hirawat, Adocate for the Assessee/Appellant Shei M. P. Damle, Asstt. Commissioner ( AR ) for Revenue ORDER Feeling aggrieved with impugned order dated 25.09.2017, both the Assesee as well as Revenue have preferred appeals before the Tribunal. The assesee has assailed the impugned order on the ground that service tax paid on prof....

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....e of effective participation before the anti-dumping authorities, the appellant had engaged the chartered accountant firm for preparation of the review petition. The service tax amount claimed by the chartered accountant's firm in its bill was taken as Cenvat credit by the assessee. Taking of such credit was denied by the authorities below on the ground that said service is neither confirming to l....

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....appeal that the head office of the assesee was not registered with the service tax department as input service distributor and accordingly, the Cenvat credit should not be available to the assessee, I find that such office of the assessee was duly registered with the Service Tax Department as input service distributor and the registration certificate was issue in its favour by the Service Tax Depa....