M/S. RAIL TEL CORPORATION OF INDIA LIMITED VERSUS COMMISSIONER OF SERVICE TAX, KOLKATA - Service Tax - CESTAT KOLKATA - Tri - CENVAT Credit - Penalty u/s 78 - Held that - Applicant had availed the CENVAT Credit of Rs.54.40 lakh on the invoices in the name of their Head Office, whereas the Head Office was not registered as an Input Service Distributor, as required under the relevant provisions of CENVAT Credit Rules, 2004. Regarding the amount of Rs.55,22,860/-, prima facie, we find that the said................................... Service Tax - Case Laws
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