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2017 (8) TMI 902 - AT - Service TaxN/N. 6/2005-ST dt. 1.3.2005 - R & D Service - demand confirmed on the ground the appellant have not complied with the condition of non availing the Cenvat Credit in order to avail the exemption - Held that: - the exemption is not available if the assessee availed the cenvat credit during the period for which exemption under the notification is availed of - As per the facts revealed from the ST.3 Return and the extract submitted by the appellant. It is clear that the appellant have not availed the cenvat credit in respect of input service or capital goods during the period 2010-2011 - also Revenue could not establish with tangible evidence that the appellant have availed the cenvat credit - demand set aside - appeal allowed - decided in favor of appellant.
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