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2017 (10) TMI 649 - AT - Central ExciseCENVAT credit - input services - services of commission agent - Held that: - CBEC is of the view that credit on said services should be allowed and was advisable prior to deletion of “activity related to business - even revenue is of the belief that the credit of such services is admissible. Under these circumstances, it cannot be said that the appellants could not have held a bonafide belief that the said credit is admissible. Extended period of limitation - Held that: - the show-cause notice was issued on 14.11.2013 in respect of period 22.08.2005 to 09.04.2011 - notice has been issued invoking the extended period of limitation and therefore in absence of any evidence of malafides the same cannot be sustained. Appeal allowed - decided in favor of appellant.
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