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2011 (7) TMI 632 - AT - Service TaxCredits utilization to the extent of 20% in respect of credit taken on capital goods - Held that:- Issue in respect of 20% of utilization of credit in case of assessee who is providing taxable as well as exempted services in now settled by Tribunal in the case of Idea Cellular(2009 (2) TMI 91 (Tri)) and in the case of BSNL (2008 (8) TMI 184 (Tri)) and Tribunal held that the credit utilization restriction of 20% is not applicable in respect of credit availed on capital goods. Remand the matter back to adjudicating authority to look into this issue afresh. Non production of original documents - demand confirmed - Held that:- As before the adjudicating authority appellant produced photocopies of the documents and now the applicant has produced the original also in view of this the applicant pleads remand in this regard. Suppression of value of taxable service - demand confirmed - Held that:- As found in audit report there is mention in respect of non-taxable services and not of taxable service hence, order is set aside. Matter is remanded to the adjudicating authority, Appeal is disposed by way of remand.
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