Case Law Details
GP Petroleums Ltd Vs Commissioner of CGST (CESTAT Mumbai)
CESTAT Mumbai held that legality or admissibility of credit can only be question to the Input Service Distributor, since at the receiver end no detail would be available regarding the nature of services.
Facts-
The issue involved herein is about the availment of Service Tax credit by the appellant against the invoices issued by Input Service Distributor (hereinafter referred to as “ISD”). As per case records since in separate proceedings for the period from March, 2013 to April, 2015 the Adjudicating Authority therein vide Order-in-Original dated 23.12.2016 disallowed the Cenvat credit to the appellant under proviso to Section 11A of the Act, therefore according to Revenue in the instant proceedings for the period in issue i.e. May, 2016 to March, 2017 also the appellants have wrongly availed the service tax credit of Rs.3,28,395/- and accordingly a show cause notice dated 05.05.2017 was issued to the appellants for recovering the said amount along with interest and penalty which has been confirmed and upheld by the authorities below.
Conclusion-
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