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2014 (3) TMI 282 - CESTAT MUMBAIDenial of CENVAT Credit - Manpower service - Input service credit on rent-a-cab service - Invocation of extended period of limitation - Held that:- nowhere manpower service was said to be supplied at the doorstep of the appellant. Furthermore, remuneration is to be paid by the appellant for manpower is part of the agreement. Nowhere in the agreement it is shown how the quantification is to be done. In the absence of these things, the contention of the counsel is not acceptable that transportation of employees is part of manpower supply. Therefore in the absence of concrete evidence by the appellant the input service credit is denied. Further, I find that there was no intention of the appellant to avail inadmissible, credit. Therefore penalty under Section 11AC is not warranted. Further, I find that the show cause notice has been issued by invoking the extended period of limitation as there was no malafide intention of the appellant to avail inadmissible credit. Therefore, extended period of limitation is not invokable - Decided in favour of assessee.
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