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2019 (4) TMI 1561 - CESTAT NEW DELHICENVAT Credit - common input services used for services as well as trading - time limitation - whether the appellant is liable to pay amount under Rule 6(3A) read with Rule 2 (e) of the Cenvat Credit Rules and whether the show cause notice has been rightly issued invoking extended period of limitation? HELD THAT:- The said explanation is in the nature of increasing tax liability of an assessee and as such, the same cannot be retrospective in nature unless specifically so provided by the competent authority. Extended period of limitation - HELD THAT:- The elements of invocation of extended period are not available in the facts and circumstances, extended period of limitation is not available. Penalty also set aside. Appeal allowed - decided in favor of appellant.
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