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2012 (10) TMI 826 - CESTAT, AHMEDABADIn-eligible CENVAT Credit of the Service Tax paid on courier/telephone services - the appellant having accepted that they are not eligible for availing CENVAT Credit, the interest liability arises and they are liable to pay interest on the CENVAT Credit availed. Regarding penalty - held that:- the appellant has reversed the CENVAT Credit which has been pointed out as erroneously taken in August and September 2008 itself. It is also to be noted that the credit which has been availed on courier/telephone/security services, if would have been contested on merit they may have succeeded, as these services are eligible for availing CENVAT credit of Service Tax paid. - penalty set aside.
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