Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (6) TMI 351 - AT - Service TaxUtilized cenvat credit for payment of service tax on GTA services - extended period invoked - Held that:- Assessee has a very strong case on limitation and all the decisions rendered by the Tribunal were in favour of the assessee and therefore suppression of facts or mis-declaration could not have been invoked and in this case show-cause notice was issued in December, 2007 where the period for which the demand has been made is from January, 2005 to March, 2006. However, the fact remains that till the decision in the case of ITC Ltd.Vs. CCE, Guntur [2011 (3) TMI 186 - CESTAT, BANGALORE] all the decisions were in favour of assessee therefore invoking suppression or misdeclaration etc. for confirmation of demand is not in order - Further submission made by assessee that even the original adjudicating authority has taken a view that the failure on the part of the assessee is acceptable as bonafide error and cannot be attributed to be willful intention to evade tax - appeal falls on the ground of limitation alone and since appeal can be rejected only on this ground - Appeal filed by the Revenue as well as the Cross-objection filed by the respondent get disposed of.
|