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2017 (6) TMI 671 - AT - Central ExciseCENVAT credit - services rendered by the foreign company for due diligence of purchase of mines in Indonesia and Turkey - environmental impact assessment in connection with setting up of Thermal power plant - setting up of plant and clearance from Airports authority - environmental consultancy services for setting up of coal based super critical Thermal Power Plant in Chattisgarh - whether the appellant is eligible for Cenvat credit of the service tax paid on various consultancy services received by them or otherwise? - Held that: - the services for which service tax liability was paid does not seem to be input services which are in line in the manufacturing of final products of the appellant. Extended period of limitation - Held that: - In the absence of any communication from the department to the appellant as to the correctness of the cenvat credit availed, I find that the plea that the show cause notice dated 04.07.2013 seeking the demand of cenvat credit availed during the period Sept. 2011 to August 2012 is blatantly hit by limitation - demand barred by limitation. Appeal allowed - decided in favor of appellant.
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