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2018 (5) TMI 1506 - CESTAT BANGALORECENVAT credit - input service distribution - common input services for manufacturing and trading activity - non-maintenance of separate records - Extended period of limitation - Held that: - Hon'ble Madras High Court in the case of FL Smidth Pvt. Ltd. [2014 (12) TMI 699 - MADRAS HIGH COURT] has also upheld the decision of the Tribunal invoking the extended period of limitation on the ground that the assessee has not disclosed the availment of input service credit in respect of trading activities. Hon'ble Madras High Court in the case of Ruchika Global Interlinks [2017 (6) TMI 635 - MADRAS HIGH COURT] has held that inclusion in explanation to Rule 2(e) viz. trading was without doubt only clarificatory but the same is applicable retrospectively. Appeal dismissed - decided against appellant.
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