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2019 (2) TMI 943 - RAJASTHAN HIGH COURTCENVAT Credit - input services - Banking, Auditing, Security services etc. - denial of credit on the ground that the specified services were exclusively under for traded goods - interpretation of statute - no intent to evade - extended period of limitation - period pertaining to November, 2006 to August, 2008 - Held that:- The trading was neither a service, nor exempted service during the material time and therefore the appellant was not covered by CENVAT credit scheme with reference to such activity. It cannot therefore be said that Rule 6 of CENVAT Credit Rules, 2004 would not apply for account maintenance. Extended period of limitation - Held that:- The Tribunal in our view has rightly relied on its earlier judgement in HCL Infosystem Limited [2014 (7) TMI 76 - CESTAT NEW DELHI] and held that there is no scope for any interpretational misconception on this aspect. Invocation of extended period was, therefore, held to be without any error. Appeal dismissed - decided against appellant.
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