CENVAT utilisation - Improper Registration
This query is : Resolved
01 December 2009
Hi experts,
Company follows centralised accounting system.Registration with the service tax department was not done for the branches.Services rendered from branches were accounted at the centralised location,tax due thereon collected & paid . CENVAT on input services at branches were taken & adjusted against total payable.Dept.is now objecting to taking the CENVAT credit since registration is 'improper'. Do we have any case laws to rely upon or is the Dept.stand correct ? Pls help.
Company follows centralised accounting system.Registration with the service tax department was not done for the branches.Services rendered from branches were accounted at the centralised location,tax due thereon collected & paid . CENVAT on input services at branches were taken & adjusted against total payable.Dept.is now objecting to taking the CENVAT credit since registration is 'improper'. Do we have any case laws to rely upon or is the Dept.stand correct ? Pls help.
02 December 2009
Denial would not sustain in law. If SCN issued then relief can be expected only at appellate level. Technical errors not to deny substantial benefit under law.
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