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2017 (10) TMI 139 - AT - Service TaxCENVAT credit - Capital goods - duty paying documents - it was alleged that the credit of duty involved in capital goods cannot be passed on or transferred without issuance of proper invoice under Rule 11 of CER, 2002 - time limitation - Held that: - in the present case, the demand is raised by invoking extended period of limitation and the Revenue has already accepted the fact that extended period cannot be invoked, as also by appreciating that the appellant is a Public Sector undertaking and in the absence of any evidence, malafide cannot be attributed to them, it is fit to hold that the demand is barred by limitation - appeal allowed - decided in favor of appellant.
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