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2008 (10) TMI 174 - CESTAT, CHENNAIDenial of CENVAT credit on capital goods on the ground that the Secondary Switching Area (SSA) who took the benefit did not receive the capital goods and utilize the same in the same SSA, and, on the premise that this credit was illegally utilized for payment of service tax on output service, the Department also raised demand of service tax on output service to the extent credit was taken - appellant's argument that it renders telephone service to their subscribers all over the country from any SSA by making use of capital goods installed anywhere in the country, has to be examined - case remanded
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