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2017 (4) TMI 896 - AT - Service TaxCENVAT credit - duty paying documents - Held that: - appellants have availed CENVAT credit on VAT and also on the personal telephone calls used by employees and also in some cases they have taken credit by double entry. Credit has been taken on documents for purchase of items and not on service tax. In certain cases, no documents have been furnished at all. The appellants, therefore, have no case on merits. SCN has been issued invoking the extended period of limitation alleging suppression of facts with intent to evade payment of duty. Therefore, as the Commissioner (Appeals) has recorded his finding that there is no intention on the part of appellant to evade payment of service tax, the demand raised invoking the extended period also becomes unsustainable. Demand is time barred - appeal allowed - decided in favor of appellant.
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