Case Law Details
Case Name : SIFY Technologies Limited Vs Commissioner of Service Tax, LTU Chennai (CESTAT Chennai)
Appeal Number : ST/645/2010
Date of Judgement/Order : 08/01/2016
Related Assessment Year :
Courts :
All CESTAT CESTAT Chennai
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Wrong availment of part credit canot result in disallowance of
Brief of the case:
- The Chennai bench of CESTAT in case of Sify Technologies Ltd. held that merely because assessee has not reverse credit attributable to provision of exempted services would not disentitle it to claim credit which is otherwise available in respect of input services used in provision of taxable services.
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