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2010 (8) TMI 271 - AT - Service TaxCenvat credit of service tax – Limitation for utilization - Cenvat Credit utilized by the appellants in the year 2008-09 in relation to the credit availed during the period from 2005 onwards, denied to the appellants - absence of any limitation being prescribed under the statute, it is not permissible for the authority to impose such limitation for utilization of the Cenvat Credit – Held that: - appellants have stated that they have sufficient documentary evidence to establish procurement of input service in respect of which the credit was sought to be availed, it would be in the fitness of case to set aside the impugned order and remand the matter to the adjudicating authority to give an opportunity to the appellants in this regard and to pass an order afresh in accordance with the provisions of law after taking into consideration all such materials which may be produced by the parties in this regard
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