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2011 (2) TMI 811 - AT - Service TaxCenvat credit on inputs - The dispute relates to availability of credit of service tax paid on security services which was provided for the salt pan - Security services are area specific services - the specific exclusion salt pan from the definition of the term factory which definition is applicable to the Cenvat Rules, the security services which are area specific cannot be treated as input services. As regards the issue involves interpretation of legal provisions and the respondents cannot be held to have suppressed any relevant information and that extended period is not invokable and no penalty is imposable, deserves to be accepted - The belief of the respondents that they were eligible to take credit of service tax paid on security services utilized in a captive saltpan cannot be treated as other than bonafide belief - Therefore, no demand can be sustained invoking the extended period and further penalties are not justified.
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