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2019 (3) TMI 1422 - CESTAT BANGALORECENVAT credit - input services - fabrication and erection work - Industrial Construction Service or not - Held that:- The description of the work as per the purchase order clearly states that it is work order for mechanical work at Sinter Plant. Further, the service provider had admittedly paid service tax under the category of erection, commissioning and installation of equipment or machinery and the appellant has taken the credit under the concerned category - The nature of the service involved in the present case clearly falls within the definition of input service and has not been excluded from the amendment to the definition of input service. Time limitation - Held that:- The SCN which was issued on 22/04/2014 was also barred by limitation because the period involved is from September 2011 to August 2012 and audit report was submitted on 17/05/2012 and the show-cause notice was issued on the basis of the observation in the audit report. Further when the entire details regarding the transaction was recorded in the books of accounts, there cannot be any allegation of suppression of facts and further the same was verified by audit party - invoking of longer period of limitation is not tenable under law. Appeal allowed - decided in favor of appellant.
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