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2012 (8) TMI 168 - CESTAT, AHMEDABADWaiver of pre-deposit – Extended period of limitation – input service – denial of Cenvat credit - input services of Travel Agent, Custom House Agent, Tour operation, Telephone, Insurance and Courier etc and paid the service tax from the Cenvat Credit towards the payment of service tax liability for providing output services of repair, operation and maintenance, erection and commissioning – Held that:- these services are required for providing the output service by the appellant. CHA service was used for importing Water Treatment and Components for Water treatment Plant, which was used for installation or repair and maintenance etc. Similarly, the service of Tour operator and Courier service were also used in providing of service. Even if a view is taken that the term 'Used' cannot cover the definition of input service, it would be purely a question of interpretation and therefore, show cause notice could not have been issued invoking extended period. Show cause notice was issued in 2008 whereas, the period of demand is 2003-2004. Demand was time barred. Decided in favor of assessee.
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