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2017 (7) TMI 723 - AT - Service TaxCENVAT credit - to discharges service tax liability under the category of Advertising Agency Services - structural steel used for fabrication of unipoles - case of the Revenue that the unipole which is fabricated is not goods and is an immovable property, so CENVAT credit cannot be allowed - whether the appellant is eligible to avail CENVAT credit of Central Excise duty paid on structural steel used for fabrication of unipoles? - Held that: - reliance placed in the case of Uni Ads Ltd Vs CCE, Cus & ST Hyderabad [2015 (11) TMI 1349 - CESTAT BANGALORE], where it was held that assessee is not eligible to avail CENVAT credit on the structural steel used for fabrication and erection of unipoles for display of hoardings and advertisements - the appellant is not eligible to avail the CENVAT credit of Central Excise duty on structural steel used for fabrication and erection of unipoles. Extended period not invocable - demand upheld for the limitation period of one year from the date of issue of show-cause notice along with interest, the demand beyond the period of limitation is liable to be set aside. Penalty - Held that: - Since the issue involved in this case was in litigation, the question of visiting the appellant with penalty does not arise. Accordingly, the penalty is set aside. Appeal allowed - decided partly in favor of appellant.
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