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2019 (5) TMI 514 - CESTAT BANGALOREImposition of penalty - Reversal of CENVAT Credit on being pointed out before issuance of SCN - HELD THAT:- Once the appellant has reversed the CENVAT credit before the issuance of show-cause notice, the penalty is not imposable as there is no suppression of facts with intent to evade payment of duty - penalty set aside CENVAT Credit - input service - construction service - HELD THAT:- On perusal of the invoices for other services relating to works contract for construction of collection tank and RO water and reconstruction of compound wall and construction of overhead tank, it is found that these services are also not new construction and are necessary in order to carry out the manufacturing process and therefore, they are integral to the manufacturing process and is covered under the scope of ‘input service’ as defined in CENVAT Credit Rules, 2004 - Credit allowed. Appeal allowed - decided in favor of appellant.
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