2019 (11) TMI 490

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ation for payment of service tax on Goods Transport Agency (GTA) services under reverse charge mechanism in their Hyderabad office only. They have not obtained any service tax registration for their Visakhapatnam plant. During audit, it was noticed that the appellant had availed GTA services and had paid service tax under reverse charge mechanism on such services. The billing was done on their office in Hyderabad and they paid service tax accordingly. In their service tax challans (GAR-7) they had only mentioned the service tax registration of their Hyderabad plant. However, the services so availed pertain to both Visakhapatnam plant and Hyderabad plant. They had paid service tax for the services rendered at two plants through separate chal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... take service tax registration separately for Visakhapatnam unit. All bills by the transporters were raised in respect of Visakhapatnam unit on, and paid for by, their Hyderabad unit. Consequently, the service tax on such challans was also discharged by their Hyderabad unit. This however, does not detract from the fact that services were used in their Visakhapatnam unit only. It is not a case where they have also availed Cenvat credit on the same challans in their Hyderabad unit. In fact, with respect to the services rendered in their Hyderabad unit they have separate challans on which they have availed Cenvat credit in Hyderabad unit. Therefore, they are entitled to the Cenvat credit on this amount. 5. Per contra, learned departmental re....