Case Law Details
Commissioner of Service Tax Vs Ad2Pro Global Creative Solutions Pvt. Ltd. (CESTAT Chennai)
The CESTAT, Chennai in Commissioner of Service Tax v. M/s. Ad2pro Global Creative Solutions Pvt. Ltd. [Service Tax Appeal No. 40175 – 40177 of 2017 dated May 26, 2023] has held that, denial of CENVAT credit for non-registration of premises is not justified as per Section 11B of the Central Excise Act, 1944, (“the CE Act”). Further held that, when conditions like payment of tax and receipt of service are satisfied, in such case credit cannot be denied on the basis that the credit was availed few days before the payment of tax.
Facts:
M/s. Ad2Pro Global Creative Solutions Pvt. Ltd. (formerly known as M/s. Ad2Pro media Solution Pvt. Ltd.) (“the Respondent”) is engaged in providing the Advertising services to their foreign clients.
The Respondent filed refund claims under Rule 5 of the CENVAT Credit Rules, 2004 read with Notification No. 27/2012-Central Excise (NT) dated June 18, 2012, for the period October 2012 to June 2013.
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