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2016 (3) TMI 1132 - AT - Service TaxCENVAT credit - non-disclosure of availing of credit in ST-3 returns - Held that: - I hold that inputs credit availed on catering service is allowable as the same is directly utilised in the business of the appellant of banking and other financial services. It goes without saying that satisfied customers, will lead to increased business and development. So far the Cenvat credit is concerned for April to September 2007, the appellant have filed in the paper book details of the invoices with date etc. amount of service tax paid etc. is reflected. I hold that the appellant will be entitled to Cenvat credit for the period in question. I remand to the adjudicating authority for the limited purpose to verify the amount of Cenvat credit and allow the credit accordingly. Upon such hold that extended period of limitation is not invocable in the facts and circumstances - appeal allowed - decided in favor of appellant-assessee.
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