By TIOL News Service

MUMBAI, FEB 17, 2014: VISHAL Veeru Devgan, son of director and action choreographer Veeru Devgan, has established himself as one of the leading actors of Bollywood.

Beginning with Phool aur Kaante in the year 1991 and winning two National Film Awards for Best Actor for his role in Zakhm and The Legend of Bhagat Singh, Vishal Veeru Devgan aka Ajay Devgan (Devgn, numerologically speaking) is, according to grapevine, enacting the role of Bajirao in the magnum opus Bajirao Mastani, supposedly the dream project of Sanjay Leela Bhansali.

But what has Bajirao Singham and the Gopal Golmaal got to do in this breaking news story.

The reason why he is here is that he is a registered service provider in the name of Vishal Devgan and has availed CENVAT credit on some Input Services, which, as per the jurisdictional Service Tax authorities at Mumbai, he is not entitled to, as the invoices and/or the address mentioned are not in the name of the appellant or issued at their registered office. Further, it is also alleged that in respect of some of the services, he is not entitled to take credit as they are not having nexus with his business.

Both the lower authorities denied the input service credit and, therefore, Vishal Devgan is before the CESTAT.

After hearing both sides, the Bench observed -

"4. In this case, it is not disputed that Vishal Devgan is known as Ajay Devgan. Although the appellant has taken registration in the name of Vishal Devgan, all the activities have been performed by Ajay Devgan. This fact can be verified by the authorities concerned. Further, all these services have been availed by the appellant at the registered office. Therefore, the input service credit taken on Professional Landscape Design service is entitled as input service credit as same has been taken in respect of the business premises which is related to the activity of the appellant. With regard to the services of Club service, same is not admissible as the same relates to the personal activity of the appellant.

5. Therefore, impugned order is set aside, matter is remanded back to the Adjudicating Authority to ascertain the fact that whether Vishal Devgan and Ajay Devgan are the same person or not? If both are the same, then the appellant are entitled to take input service credit except for the club services. The appellants are directed to appear before the Adjudicating authority to fix a date of hearing after rectifying the defects in the invoice for which they have taken the credit."

The appeal was disposed of.

Aata majhi satakli !

(See 2014-TIOL-244-CESTAT-MUM)