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2012 (10) TMI 160 - AT - Service TaxAvailment of Cenvat Credit- Amount involved in question is Rs. 6,58,95,919/. - taxable and exempted services - Held that:- Advice Transfer Debit can be considered as prescribed document under Rule 9 of Cenvat Credit Rules, 2004 and hence the credit can be allowed as it gives all the required details like name and address and registration number of the supplier as also the duty paid on each equipment. As decided in case of Idea Cellular Ltd. v. CCE [2009] 2009 (2) TMI 91 - CESTAT NEW DELHI] where credit is taken on input and input services used in providing the output services- credit in respect of capital goods if they have not exceeded the ceiling of 20% of credit taken on inputs and input services and therefore the demand is not maintainable. Service tax on Leased Circuit Services – Demand is not maintainable as per sec 65(l09a) service has to be chargeable at the time when the service was provided - Demand for Pre-deposit waived in favour of assessee.
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