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2017 (9) TMI 508 - AT - Service TaxCENVAT credit - Volvo Tippers and Scania Tippers - Held that: - availment of CENVAT credit of the Central Excise duty paid on the tippers is now settled by the decision of Division Bench of the Tribunal in the case of Ganta Ramanaiah Naidu [2009 (9) TMI 261 - CESTAT, BANGALORE] in the said decision the Bench came to a conclusion the CENVAT credit availed on Central Excise duty paid on tippers is not available. Interest - Held that: - Since the appellant is not eligible to avail CENVAT credit and has reversed the same, and is liable to pay the interest in accordance with the law, the appeal to that extent is rejected. Penalty - Held that: - the penalties which were imposed were set aside holding that these could be a bona fide belief that CENVAT credit Central Excise duty paid is available as tippers were used for rendering output services on which service tax liability is discharged - penalty set aside. Appeal dismissed - decided partly in favor of appellant.
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