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2023 (7) TMI 1379 - AT - Central ExciseCENVAT Credit - input services or not - after sales service - extended period of limitation - suppression of facts or not - HELD THAT:- In the appellant’s own case for the prior period, this Tribunal in JCB INDIA LTD. VERSUS CCE- DELHI-IV [2023 (5) TMI 133 - CESTAT CHANDIGARH] allowed the appeal of the appellant by relying upon the ratio of the various decisions of the Tribunal, where it was held that the appellant has correctly availed cenvat credit on the amount of service tax paid for the services provided by the dealers to the customers on behalf of the appellant for fulfilling the warranty obligations of the appellant. Extended period of limitation - Suppression of facts or not - HELD THAT:- The department has not produced any material to show that there is suppression on the part of the appellant with intend to evade payment of service tax. Appeal allowed.
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