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2015 (11) TMI 350 - AT - Service TaxDenial of CENVAT Credit - various services - Imposition of interest and penalty - Held that:- Issue of Service Tax on "Membership Fees" is covered by the decision of the Hon'ble Tribunal in the case of Shree Kamrej Vibhag Sahakari Khand Undying Mandli Ltd (2015 (10) TMI 1233 - CESTAT AHMEDABAD). Therefore, as far as the Service Tax amount of ₹ 2,43,178/- on Membership fees is concerned, it is held that the appellants are not eligible for taking Cenvat Credit of the same. Demand of interest and penalty - Held that:- matter pertains to the period April 2007 - Feb, 2009 and the show cause notice is issued only on 21.6.2011. The appellants Shree Kamrej Vibhag Sahakari Khand Undying Mandli Ltd is an assessee who regularly files monthly returns and the cenvat credit taken has been duly intimated to the Dept. It is also seen that the assessee had reversed the credit taken immediately on being pointed out by the Audit. The appellants have also reportedly submitted, from the adjudication stage onwards, that the credit taken has not been utilised. There is no indication to the contrary on the records. - demand of interest and penalty in this matter cannot be sustained. Therefore the demand of the same is set aside. - Decided partly in favour of assessee.
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