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Tata Steel's Eligibility for CENVAT Credit on Input Services via Mumbai ISD Under Service Tax Regulations.

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Full Text of the Document

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....CENVAT credit - input services or not - Input service distributor (ISD) - The company is Tata Steel Limited, which is incorporated and registered under the Companies Act, 1956 as a public limited company. It has various divisions/units situated in various parts of the country, as detailed hereinabove. The registered and Head Office of the company, including of the said divisions/units, is at Mumbai, the ISD in the instant case. - AT....