M\/s Deloite Haskins & Sells Versus CGST & C. Ex. Kolkata North
Service Tax
2018 (8) TMI 487 – CESTAT KOLKATA – TMI
CESTAT KOLKATA – AT
Dated:- 31-5-2018
S.T. Appeal No.75403\/18 – FO\/75359\/2018
Service Tax
SHRI P.K. CHOUDHARY, JUDICIAL MEMBER
\nShri Harish Bindumadhavan, Adv. & Shri Hemant Jajodia, C.A. for the Appellant (s)
\nShri K. Choudhury, Supdt. (A.R.) for the Revenue
\nORDER
\nPer Shri P. K. Choudhary:
\nThis is an appeal filed by the Appellant against Order-in-Appeal No.227\/S.Tax.I\/KOL\/2017 dated 27.09.2017 passed by Commr. (Appeals) of CGST & Central Excise, Kolkata.
\n2. Briefly stated the facts of the case are that the appellant Deloitte Haskins & Sells (DHS) is a Member of Deloitte Global an incorporated associ<\/p>\n
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Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n or any other premises of DHS- Kolkata and they cannot be considered as an “Input Service Distributor” as it failed to satisfy the definition as provided in Rule 2(m) of the Cenvat Credit Rules, 2004. = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n ucts and similar services. The sister concerns are registered with Service Tax department and raises invoices and collects the charges for services from the appellants including the Service Tax. The sister concerns are thus integrally connected with the appellant factory as they provide the required marketing support in connection with the manufacturing operations. It is therefore clear that the services have a nexus with the appellants manufacturing activities and thus qualify as input services. The credit is sought to be denied alleging that the arrangement is merely sharing of common expenses and not rendering of service. The department cannot blow both hot and cold. When the department has accepted tax on the services provided by sister<\/p>\n = = = = = = = =<\/p>\n Plain text (Extract) only<\/strong> = = = = = = = =<\/p>\n","protected":false},"excerpt":{"rendered":" M\/s Deloite Haskins & Sells Versus CGST & C. Ex. Kolkata NorthService Tax2018 (8) TMI 487 – CESTAT KOLKATA – TMICESTAT KOLKATA – ATDated:- 31-5-2018S.T. Appeal No.75403\/18 – FO\/75359\/2018Service TaxSHRI P.K. CHOUDHARY, JUDICIAL MEMBER Shri Harish Bindumadhavan, Adv. & Shri Hemant Jajodia, C.A. for the Appellant (s) Shri K. Choudhury, Supdt. (A.R.) for the Revenue … Continue reading “M\/s Deloite Haskins & Sells Versus CGST & C. Ex. Kolkata North”<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-13144","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13144","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=13144"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/13144\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=13144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=13144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=13144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
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\n4. Heard both sides and perused the appeal records.
\n5. I find that there is no dispute that the DHS- Mumbai had issued the Debit Notes towards the proportionate share in the Subscription Fee paid to Deloitte Global along with Service Tax of the appellant DHS- Kolkata.
\n6. The Tribunal in the case of Amra Raja Power Systems Limited Vs. Commissioner of Customs & Central Excise, Tirupati – 2016 (43) STR 313 (Tri- Hyd.) held that when Service Tax has been duly discharged by the service provider, service recipient cannot be denied credit of Servi<\/p>\n
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