Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (2) TMI 237 - AT - Service TaxTechnical Inspection & Certification Service- Notification No.12/2003-ST, dt.20.06.03-The show cause notice was issued to the respondents proposing denial of CENVAT credit attributable to 75% abatement of the gross value charged amounting to ₹ 87, 89,764/- with interest. Further, penalty was also proposed to be imposed. Held that- the requirements prescribed by the Board as per circular cannot be mandatory and cannot be used for denying substantive rights. It is not the case of the Revenue that the appellants have not received the service or service tax has not been paid. Therefore, we find that the Commissioner’s order is just and fair and does not require any interference. Further, as rightly pointed out, in the absence of an appeal against the Tribunal’s order, remanding the matter for verification of evidence, that order becomes final and Revenue cannot be challenge the impugned order, ignoring the remand order. Accordingly, we do not find any merit in the appeal filed by the Revenue and reject the same.
|