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2018 (5) TMI 564 - CESTAT BANGALORECENVAT credit - Input Service Distributor (ISD) - various input services - Held that: - The demand has been confirmed against the ISD and as per the settled position of law, recovery can only be effected from the manufacturing units or the output service provider and cannot be made from the Input Service Distributor - the CENVAT credit cannot recovered from the appellant who is an Input Service Distributor. Time limitation - suppression of facts - Held that: - the appellants have not suppressed any material fact from the Department with intention to evade the duty - period involved in the present case is from December 2008 to December 2011 and the show-cause notice was issued on 16.1.2014, the entire demand in the present case is also barred by limitation. Appeal allowed - decided in favor of appellant.
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