Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 1132 - AT - Service TaxPenalty u/s 78 - wrongful availment of Cenvat credit in respect of sales commission and thereafter the distribution of the same to their factory at Gujarat - Held that: - the subject amount of Cenvat credit of ₹ 2,19,981/- cannot be the part of the proceedings initiated by Revenue at two places, though assessee may have offices registered under the Revenue at two places - When Commissioner, Ahmedabad-III has already confirmed the demand disallowing the Cenvat credit amounting to ₹ 3,55,20,028/- which included the Cenvat credit involved in the present proceedings amounting to ₹ 2,19,981/-, there cannot be any question to penalise twice for wrong Cenvat credit taken by the assessee once - penalty set aside - appeal allowed - decided in favor of appellant.
|