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2011 (12) TMI 396 - CESTAT, CHENNAIAvailment of Cenvat Credit being the amount of Service Tax paid on Security Service received for the Cell Phone Towers - M/s. BSNL, a Public Sector Undertaking claimed before the revenue authorities that that they had reversed the wrongly taken credit and, they availed the Dispute Resolution Scheme of 2008 by paying unpaid interest amount – Held that:- During the Audit conducted for subsequent period M/s.BSNL have not produced documentary evidence to support their claim of reversal - M/s. BSNL fails to submit the proof of initial payment of the tax and reversal or fresh payment and submits that the Appellants' Office in Trichy have clarified that since M/s. BSNL follows a Central Accounting System, it is not possible for them to reverse the wrongly taken credit - M/s.BSNL made a blatantly wrong claim under the Dispute Resolution Scheme sought by making payment of the interest amount alone amounts to fraud, duplicity and misstatement – Confirm the demand of tax and imposition of equal penalty no warrant to impose additional penalty of ₹ 2,000
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