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2015 (11) TMI 225 - CESTAT MUMBAICommercial and Industrial Construction Services - Benefit of Notification No.1/2006-ST - CENVAT Credit - Held that:- CENVAT credit availed by the appellant of the service tax paid by the service providers for the services rendered prior to 01.03.2006 cannot be faulted with as availment of CENVAT credit by service recipient is subject to the condition that payment for such service rendered as the provisions. Undisputedly, in this case the appellant had paid the service providers / settled the service provider s bill subsequently from March 2006 for the service rendered prior to 01.03.2006 and has correctly claimed the legitimate CENVAT credit available. - issue involved in this case is being a question of interpretation, penal provisions need not be invoked and appellant be visited with any penalties. The penalties imposed by the adjudicating authority is also liable to be set aside - Decided in favour of assessee.
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