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2019 (12) TMI 1592 - CESTAT MUMBAICENVAT Credit - input services - Goods Transport Agency Service - place of removal - period prior to 01/04/2008 - invocation of extended period of limitation - HELD THAT:- The facts of the case are not in dispute. The appellant has received the service prior to 01/04/2008 and availed the credit in November 2009. As, at the time of receiving the service, there was no bar on availment of CENVAT credit on the service in question. In the circumstances, CENVAT credit cannot be denied to the appellant. It is a fact on record that during the period when the service was availed there was no bar for entitlement of CENVAT credit on ‘outward transportation service’. The appellant has rightly availed CENVAT credit on the service in question in November 2009 - Appeal allowed - decided in favor of appellant.
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