FACTS-I : The assessee had started functioning from its business premises from 11-4-2006 and had obtained registration on 22-8-2006. It availed cenvat credit of service tax paid in the interregnum.
Held : Adjudicating Authority was unjustified in holding that registration was pre-requisite for availment of cenvat credit and assessee was eligible to avail cenvat credit of service tax paid on input/input services without getting registration.
FACTS-II : The assessee had imported certain manufacturing equipments from its parent company situated in USA and the terms of agreement prescribed payment of some fees that were linked to sale of the output in India. The Adjudicating Authority held that the fees paid by the assessee to parent company in USA was liable for service tax under the category of ‘scientific or technical consultancy’ and the assessee was liable to pay service tax on the same.
Held : Services received by assessee from its parent company would be classifiable under category of “Intellectual property service”.
Citation: [2018] 95 taxmann.com 183 (Mumbai – CESTAT)