Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (1) TMI 817 - AT - Central ExciseCenvat Credit of Service tax - whether the appellant has availed the Cenvat Credit of Service tax paid on the amount received by them from their employees for availing the services of canteen and whether extended period can be invoked for demand of such ineligible Cenvat Credit? - Held that:- The issue on merits as to eligibility to avail Cenvat Credit on the Service tax paid of the amount collected from their employees, the issue is now settled by the judgment of the Hon’ble High Court of Bombay in the case of Ultratach Cement-2010 (2010 (10) TMI 13 - BOMBAY HIGH COURT). Accordingly, on merits appellant has no case. As regards limitation during the relevant period appellant herein had every reason to believe that they are eligible to avail Cenvat Credit of service tax paid on the amount paid for canteen services, to that extent demand which have been raised and confirmed by the lower authorities by invoking extended period is liable to be set aside, if any demand is within limitation from the date of show cause notice, it is upheld along with interest and appellant is directed to pay the same to the revenue. - Decided in favour of assessee.
|