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2013 (3) TMI 543 - AT - Service TaxThis appeal is related to admissibility of Cenvat Credit on outward freight period prior to 01-04-2008. The appellant made reliance on the case of Commissioner of C.Ex. & S.T., LTU, Bangalore vs. ABB Ltd. [2011 (3) TMI 248 - KARNATAKA HIGH COURT]. The Department denied the same and initiated proceeding which is confirmed by lower authority. Both sides challenged the order before ld. Commr.(A). ld. Commr.(A) confirms the amount of demand. Aggrieved by this appellant filed an appeal before Tribunal. Held that - Tribunal find that the demand is not maintainable and made reliance on the above mentioned case of Karnataka High Court and accordingly the impugned order passed by ld.Commissioner(Appeals) is not sustainable. Moreover once the demand itself is not sustainable the penalty is not warranted. The appeal is allowed.
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