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2016 (8) TMI 628 - AT - Service TaxInvokation of extended period of limitation - period involved is from July, 2005 to September, 2008 and show cause notice issued on 25.07.2011 - Cenvat credit - professional charges for engineering of plant, GTA services, credits based on photocopies and debit notes, etc. - During this period, the appellants are registered with the Department and were filing regular returns reflecting the various credits taken by them and the records maintained reflected all the transactions as is evident from the audit scrutiny much later - Held that:- there is no allegation that the appellant has availed credit on any manipulated document or without payment of service tax. It is not tenable to contend that if the credit is taken on photocopies of the documents, extended period can automatically be invoked. As I find no detailed examination or finding by the lower authorities for invoking extended period, the demand is liable to be set aside on the ground of time bar alone. - Decided in favour of appellant
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