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2017 (4) TMI 953 - AT - Service TaxCENVAT credit - irregular availment - Department alleged that as the service provider of security service discharged 100% of the tax liability, they have paid in excess 75% of service tax. Further, since liability to pay 75% has not been discharged by the appellant, that amounts to non-payment of service tax to that extent and hence they have appeared to have availed excess cenvat credit - Held that: - There could no dispute that service tax leviable has been fully paid. This fact will therefore satisfy the requirement of Rule 3 ibid and particularly, when such tax liability has been passed on to the appellant and they have also made payment thereof to the service provider, there can be no denial to them of such cenvat credit - credit allowed - appeal allowed - decided in favor of appellant.
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