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2010 (9) TMI 468 - CESTAT, AHMEDABADCredit of the service tax - Maintenance service are input services - The appellant has installed wind mills for generation of electricity - M/s. N.E.G. Micon supplied erection and commissioning service to the appellant in installing the above said wind mills and the appellant had received maintenance service towards the maintenance of the wind mills - The appellant contended that the electricity generated through the wind mill is indirectly used in manufacture of excisable goods in his factory and therefore the service provided by M/s. N.E.G. Micon and the maintenance service are input services and he was entitled to avail the credit of the service tax paid by the service providers. The appellants had filed monthly returns showing availment of credit no suppression or mis-statement with an intent to evade duty, can be attributed to them - Thus, the Commissioner (Appeals) has set aside the penalty imposed upon the appellants by following the Tribunal’s decision in the case of M/s. Rajhans Metals Pvt. Ltd - Held that: the demand of credit having been raised after the normal period of limitation is hit by limitation and is time barred - Hence, the appeals are disposed off accordingly.
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