Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (2) TMI 753 - CESTAT NEW DELHICENVAT credit - Receipt of royalty - extended period of limitation - Appellant had availed the credit of service tax paid by M/s. Ghari Industries on the franchisee services provided by them. The said payment was made during the period when the application for amalgamation of the two units was pending before the Allahabad High Court. - Held that:- Admittedly, during that period, the service receiver was entitled to the credit of service tax paid by M/s. Ghari Detergent (P) Ltd. The subsequent orders of the Hon’ble Allahabad High Court allowing the amalgamation of the two units from the date of the application will not affect the appellants entitlement to the credit inasmuch as the service tax stands paid by M/s. Ghari Detergent (P) Ltd. during the same period. If the Revenues contention is accepted, then there was no requirement for payment of service tax by M/s. Ghari Industries. Revenue is silent about the service tax paid by M/s. Ghari Industries - Demand is barred by limitation. The petition for amalgamation was pending before the Hon’ble High Court and as such, it cannot be said that there was any suppression or mis-statement on the part of the appellant to irregularly avail the credit with any malafide intention. As such, we are of the view that the demand raised by invoking the longer limitation period of doubt is not prima facie justified - Decided in favour of assessee.
|