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2015 (10) TMI 1855 - AT - Service TaxAvailment of CENVAT Credit – input services - service tax paid on the Activity of providing/selling SIM cards/recharge coupons was availed and utilized for payment of service tax on commission income under Business Auxiliary Service - Penalty under Section 76 - Held that:- the service tax paid by M/s Aircel Digilink India Ltd. Co. was on services which were clearly neither provided to the appellant/assessee nor were eligible to be called input service in its (appellant/assessees) respect. - Impugned CENVAT credit is inadmissible; services on which it was taken were not input services for the assessee but also because the output service of the appellant assessee was not taxable including under Business Auxiliary Service - Penalty under Section 76 cannot be sustained as no service tax is held to be payable by the assessee as per Section 68 ibid – Cenvat Credit inadmissible and recoverable and penalty imposed as such ₹ 2,000/- under Rule 15 (3) ibid – Decided in favour of Revenue.
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