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2017 (6) TMI 906 - AT - Service TaxCENVAT credit - denial on the ground that appellant were not registered - time limitation - Held that: - with regard to the availment of CENVAT credit without registration, the issue is squarely covered in favor of the assessee in the case of mPortal India Wireless Solutions Pvt. Ltd. [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that Registration not compulsory for refund. CENVAT credit with regard to other input services - Held that: - The learned Commissioner (A) has rightly held that Rule 5 of Taxation of Services (Provided from outside India and received in India) Rules, 2006 does not restrict the availment of other input services which have contributed in the provisions of their other output services. Extended period of limitation - Held that: - the demand is hit by limitation for the period October 2008 to September 2010 because the assessee has not concealed any information from the Department and the Department has failed to bring in any evidence on record to prove that assessee indulged in fraud, suppression of facts, collusion or willful mis-statement with an intend to evade payment of duty - demand set aside. Appeal dismissed - decided against Revenue.
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