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June 2023

Service Tax

By Puloma Dalal | Jayesh Gogri | Mandar Telang
Chartered Accountants
Reading Time 6 mins
TRIBUNAL 3 Punjab National Bank vs. Commissioner, CGST Division H, Jaipur 2023 (71) G.S.T.L 290/4 (Tri.-Del.) Date of order: 12th January, 2023 CENVAT credit cannot be denied merely on the grounds that input services were availed by offices located in different premises which formed an integral part to execute business operations even if ISD registration was not taken. FACTS The Appellant was engaged in providing “banking and financial services” and had availed entire CENVAT credit of the service tax paid under reverse charge mechanism. The said input services were provided at a Zonal Training Centre, Zonal Audit office and Zonal Office. These offices were set up by the Appellant at different premises for operational efficiency and better control. The appellant had obtained a centralised service tax registration. A show cause notice was issued for recovery of the CENVAT credit availed by the appellant along with interest and penalty was confirmed by Adjudicating Authority. The appeal filed was dismissed on the grounds that no output service was provided on their own by Zonal Training Center and Zonal Audit Centre while the Zonal Office provided administrative services to six different offices and no ISD registration was obtained for distribution of credit. Aggrieved by the impugned order, the Appellant filed an appe
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