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2017 (3) TMI 313 - AT - Service TaxCENVAT credit - inputs namely LPG cylinders used in forklifts - input services including works contract services - Held that: - appellant is eligible for input credit on LPG cylinders - reliance placed in the appellant's own case M/s Sri Sarvaraya Sugars Ltd. Versus CCE, C & ST, Visakhapatnam [2016 (11) TMI 860 - CESTAT HYDERABAD], where it was held that the LPG cylinders were used to function the forklifts in order to facilitate movement of goods within the factory - credit allowed. The works contract services of setting up of a factory alone has been deleted by the amendment broughtforth with effect from 01.04.2011. It is clear that appellant has availed the services prior to 31.03.2011 and only the invoice happened to be issued after 01.04.2011 and that too, immediately after the amendment - the imposition of penalty is highly harsh upon the appellant and is not warranted. Appeal disposed off - decided in favor of assessee.
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