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2018 (7) TMI 679 - CESTAT CHENNAIPenalty - CENVAT Credit - input services - the services used for repair and maintenance of the factory premises - case of Revenue is that the services provided were in the nature of construction service, and that the same was not used by the appellant directly or in relation to the manufacture of the final products and clearance of the final products up to the place of removal and credit cannot be allowed - Held that:- The assessee had not disclosed the fact of its availing Cenvat credit of service tax paid on construction services provided to the department, which came to light only on due verification of accounts by the departmental audit. This observation, clearly, not supported by any evidence. It is therefore a clear case of bonafide mistake in availing Cenvat credit for which no penalty is exigible. Decided in favor of assessee.
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