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2010 (3) TMI 578 - CESTAT, BANGALORECenvat Credit - The issue involved in this case is that the respondents herein have availed benefit of Cenvat credit on the inputs and input services. Show-cause notice was issued denying them the service tax credit availed on the above-mentioned services. The adjudicating authority vide his Order-in-Original held that the credit taken is irregular and confirmed the demanded amount and appropriated the amount already paid. The adjudicating authority has also demanded interest and imposed equal amount of penalty. Commissioner (Appeals) set aside order on ground of limitation but upheld order. Held that - since findings of Commissioner (Appeals) on limitations was not challenged by revenue in its grounds of appeal, impugned order was held to be accepted by revenue and appeal was to be rejected.
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