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2017 (7) TMI 285 - CESTAT HYDERABADCENVAT credit - activity of replacement of roof - whether the appellant is eligible to availed CENVAT credit of service tax paid by them to service provider? - Held that: - appellant may have entertained bonafide belief that they were eligible for availment of CENVAT credit hence the activity of availing of CENVAT credit cannot be held as with malafide intention to evade the duty liability. Accordingly, it is to be held that the penalty imposed in this appeal is unwarranted - CENVAT credit of the service tax on the service rendered by the service provider being an activity of replacement of roof, demands are confirmed with interest but the penalty imposed is set aside - appeal allowed - decided partly in favor of appellant.
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