Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 206 - AT - Service TaxWaiver of pre-deposit - Cenvat Credit - input services used for providing output taxable services and trading activity - Explanation 2 to Rule 2(e) of CENVAT Credit Rules was added w.e.f. 01/04/2011 - Held that:- As is clear from the above Explanation, the same stands included in the definition of exempted services inasmuch as there were doubts in the field. The opening sentence of the said Explanation itself refers to the fact that the same is being added for removal of doubts. In such a scenario, the findings of the Commissioner that the provisions of law were clear and unambiguous cannot be, prima facie, sustained. Apart from that, we also note that the appellants have been filing regular returns indicating taxable services along with total credit so availed by them. As such at this prima facie stage, we are of the view that the appellant has a good prima facie case on limitation. - stay granted.
|