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2015 (12) TMI 212 - AT - Service TaxDisallowance of CENVAT Credit - Maintenance or Repair Service and Video Tape production services - Imposition of penalty - Held that:- Regarding eligibility of credit on video tap production based on satellite services received from various locations by the service receiver, it is observed that there is no ground to deny the credit merely on the ground that service has been received from different location. Once there is no contest relating to provision of service and subsequent receipt, input service credit is admissible and credit amounting to ₹ 2,39,146/- is allowed. - appellants have accepted the wrong availment of Cenvat credit of ₹ 60,066/-. However credit of ₹ 2,39,146/- has been found to be admissible - imposition of penalty of ₹ 30,000/- requires to be modified. It is reduced ₹ 15,000/-. However penalty under Section 77 is not interfered with - Decided partly in favour fo assessee.
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