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2011 (2) TMI 838 - AT - Service TaxPenalty - Business auxiliary service- credit had been taken twice by the appellant on the same invoice - Rule 15(3) of Cenvat Credit Rules - The appellants submitted that appellant had not taken any excess credit at all - held that:- Three levels namely at the level of scrutiny of ST-3 return and issue of show cause notice, at the time of adjudication and at the time of hearing of the appeals, no one had fifteen minutes of time to consider and avoid proceedings at three levels - issue does not need any more verification/consideration and learned DR also agrees that assessee is not liable to pay the credit. - Decided in favor of assessee.
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