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2012 (11) TMI 741 - AT - Service TaxInput services - Cenvat Credit - Manpower Supply Services, Booking Services, Pest Control Services utilised in residential colony, Guest House and Sport Complex or Services utilised for the persons who are not employees of the Company - held that:- There has to be nexus between manufacture and input service to avail Cenvat Credit - It is not admissible that manufacture was not feasible if residential colony for employees is not provided near the factory Extended period of limitation - held that:- demand for service tax for the period beyond one year cannot be sustained and has to be set-aside and demand for the period from March 2009 to June 2009 only can be sustained Interest is required to be paid. As regards the penalty, in view of the fact that issue involved is a pure question of interpretation of law, question of imposition of penalty does not arise. Accordingly, penalty is set-aside - Appeal is decided holding that appellant is eligible for consequential relief if any. Decision in [CCE Versus MANIKGARH CEMENT 2010 (10) TMI 10 - BOMBAY HIGH COURT] followed.
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