Case Law Details
Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad)
In the case of Sai Consulting Engineers Pvt Ltd vs C.C.-Ahmedabad, heard by CESTAT Ahmedabad, the central issue revolved around the eligibility of the appellant to claim Cenvat Credit despite the absence of the Service Tax Registration number on the invoices. Sai Consulting Engineers Pvt Ltd, a company engaged in providing consulting engineer services, acted as a sub/associate consultant for various foreign-based firms during the relevant period.
The controversy arose from the issuance of show cause notices proposing substantial demands for service tax, interest, and penalties for two distinct periods: FY 2005-06 to 2006-07 and April 2007 to March 2008. These demands were based on the allegation that Sai Consulting Engineers Pvt Ltd had failed to pay service tax on the consulting engineer services it provided as a sub/associate consultant, despite the main consultants having already discharged their service tax liabilities on the total consultancy charges, which included payments made to Sai Consulting Engineers Pvt Ltd.
The appellant contested these demands primarily on two grounds:
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