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2015 (8) TMI 1342 - AT - Service TaxCENVAT credit - input service - Security Services on Guest House - Erection and Commissioning Services - Held that: - So far as the Cenvat credit on Security Services on Guest House is concerned that is no way related to manufacture, for which, assessee shall not get the Cenvat credit thereon. So far as Erection and Commissioning Services is concerned, that has a direct bearing on the power generation. Even though the power generated at a place was availed to use the same in the manufacture, that establishes a vital link between input or input service used and manufactured. Accordingly, appellant is entitled to the Cenvat credit on the Erection and Commissioning Services availed. Imposition of penalty - Held that: - penalty shall not be levied on the Cenvat credit because the appellant substantially succeeds on the Erection and Commissioning Service. Appellant’s bona fide belief was that Security Services was part of power generation activity. Noticing no mala fide, there shall be no penalty even on this service. Appeal allowed - decided partly in favor of assessee.
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