Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 708 - CESTAT AHMEDABADStay application - input service distributor (ISD) - Interest and penalty imposed for procedural errors and committed by the appellant while availing the cenvat credit and debiting the amount of Education Cess and Secondary & Higher Education Cess - Held that:- Revenue's case is that service tax credit which has been distributed by the head office as an ISD, are the services which are not received by the current appellant herein which is the Silvassa factory. It is also recorded that the service tax credit which has been distributed is in respect of some other factory. In this case, the appellant has reversed the cenvat credit so availed by him and had not contested the issue before the lower authorities. At the same time, it is the claim of the counsel that they are eligible to avail the cenvat credit on such invoices issued by the ISD. Appellant had shown the debits of the amounts in the year 2006 and 2008 and when there was no balance in the Education Cess and Secondary & Higher Education Cess account. The same was made good by the appellant in the year 2010 on being pointed out by the audit party. In my view, prima facie, the appellant is liable to pay interest on such amount, which they were supposed to debit and pay to the government - Prima facie case not in favour of assessee - Stay granted partly.
|