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2015 (11) TMI 971 - AT - Service TaxCENVAT Credit - whether Cenvat credit on the telephone Services, availed at the residences of the senior officers of the appellant, is admissible when such bills are paid by the appellant - Held that:- Bill landlines, installed at the residences of the Senior Officers of the appellant, are paid by the appellant. The case law of Monnet Ispat & Energy Ltd vs CCE Raipur (2009 (12) TMI 328 - CESTAT, NEW DELHI), relied upon by the Learned AR, will not help the case of the Revenue as none of the case laws relied upon by the appellant & CBEC clarification were brought to the notice of CESTAT Delhi - appeal is thus required to he decided in favour of the appellant. Secondly as favouble decisions were existing during the relevant period therefore, appellant can not be considered have taken credit with intention to evade. The demand issued to the appellant in these proceedings is thus clearly time barred - Decided in favour of assessee.
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