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2015 (8) TMI 1186 - AT - Service TaxDenial of CENVAT Credit - Goods Transport Agency Service - Invocation of extended period of limitation - Held that:- There is no suppression in taking of credit. I also hold that under the facts and circumstances, construction of hostel/quarters for employees is in relation to the manufacturing business of appellant. Accordingly, the input service tax credit is available for construction of hostel/quarters. I also find that the appellant has taken the credit in March, 2009, whereas the show-cause notice has been issued on 25.11.2011 after a period of more than two and half years. Accordingly, I hold that the demand is hit by time bar. Since there is no suppression on part of the appellant and the appellants have disclosed the facts in relevant EA-3 returns about availment of CENVAT Credit, the extended period is not invocable. - Decided in favour of assessee.
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