Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 1067 - CESTAT AHMEDABADStay application - Waiver of pre deposit - Availment of ineligible cenvat credit of the service tax distributed by head office under Input Service Distributor invoices - Held that:- Cenvat credit is availed of the service tax distributed by the appellant’s head office as an ISD. The amount of service tax paid by the appellants head office is in respect of sale of properties of the assessee, which, in my view, on merits is a question which is debatable, as it would not fall under the definition of input services as defined under Rule 2(l) of the Central Excise Rules, 2004. At the same time, the appellant’s counsel raised question of limitation which merits some consideration as, this so called ineligible Cenvat credit was pointed out by the audit party in June 2009, for which the appellant replied in detail in July 2009. Despite such correspondence, I find that the show cause notice was issued in February 2011. Appellant has point on limitation. Accordingly, prima facie, the appellant has made out a case on limitation - Stay granted.
|