Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2015 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 823 - AT - Service TaxDenial of CENVAT Credit - Invocation of extended period of limitation - whether CENVAT credit of service tax paid on commission charges under Business Auxiliary Services, paid to the Foreign Agency by the appellant will be admissible under Rule 2(l) of Cenvat Credit Rules, 2004 - Held that:- CENVAT credit taken by the appellant with respect to Commission Charges paid to the Foreign Agencies, which was required to be paid under reverse charge by the appellant. The issue was decided by the Hon'ble Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare [2013 (1) TMI 304 - GUJARAT HIGH COURT]. In the present factual matrix, extended period of limitation for demanding duty can not be invoked as the appellant was under bonafide belief that such credit on Commission Charges paid was admissible. It is further observed that show cause notice for the years 2005-06 to November 2007 was issued on 22.03.2011 and was clearly time-barred. - Decided in favour of assessee.
|