Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 40 - CESTAT BANGALORECENVAT Credit - Extended period of limitation - Malafide intention - Suppression of facts - Held that:- The assessee company was in continuous correspondence with the Superintendent of Central Excise - Facts of the case would clearly show that there was no intention to avail wrong credit or evade duty and there was no need for issue of show-cause notice and imposition of penalty in this case at all. We do not want to waste further time since we consider that sufficient time has already been wasted by the authorities in the Revenue department on this issue in view of the decision of the Hon’ble High Court in the case of Commissioner of Central Excise and Service Tax, Bangalore Vs. Adecco Flexione Workforce Solutions Ltd. [2011 (9) TMI 114 - KARNATAKA HIGH COURT] - Accordingly penalty is set aside - Decided in favour of assessee.
|