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2017 (9) TMI 891 - AT - Service TaxCENAVT credit - services for trading activity prior to 01.04.2011 - whether trading activity exempt or not during the impugned order? - Held that: - similar issue decided in the case of M/s. FL Smidth Pvt. Ltd. Versus The Commissioner of Central Excise [2014 (12) TMI 699 - MADRAS HIGH COURT], where it was held that there is a clear finding that the appellant had not disclosed the availment of input service credit on commission in respect of trading activities and it came to the knowledge of the Department only on verification of the documents, such as, contract agreements, commission agreements etc. and therefore the plea of limitation was rightly rejected by the Authorities below - credit not allowed - appeal dismissed - decided against appellant.
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