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2012 (7) TMI 162 - CESTAT, NEW DELHIRe-credit of Cenvat credit – service tax paid by utilising the Cenvat credit accumulated - with effect from 1.3.08, the appellant was not entitled to utilise the Cenvat credit for payment of Service Tax on GTA service and such liability was required to be discharge through cash – Held that:- appellants have deposited the amount in cash, which was already paid by them through Cenvat credit. With such deposit in cash, they become entitled for reversal of the credit so utilised by them for payment of the same tax amount. As such, the appellants are allowed to re-credit the amount in their Cenvat credit account. Regarding penalty – Held that:- there was utter confusion in the field during the relevant period and as such imposition of penalty is not justified, the same is accordingly set aside.
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