Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2011 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (7) TMI 568 - CESTAT, CHENNAIPhotography services - assessee did not debit CENVAT credit account for the period 1.2.2005 to 30.6.2006 - Held that:- The case law relied upon by the assessees namely Ad Vision Vs CST, Ahmedabad [2010 (11) TMI 294 - CESTAT, AHMEDABAD] holding that non-debit in CENVAT credit account of service tax is a technical ground and therefore demand of service tax is not justifiable, is applicable on all fours to the facts of the present case. In the present case contention of the assessees is that during the period of non-debit, sufficient credit was available. This statement is required to be verified by the adjudicating authority who is also required to consider the question of levy of interest and imposition of penalty, if it is found that sufficient credit was not available - thus the case remitted for fresh decision to the adjudicating authority.
|