Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (11) TMI 1251 - AT - Service TaxCENVAT credit - taxable as well as exempt services - non-maintenance of separate records - Rules 6 (3) (c) of CCR, 2004 - the Cenvat Credit was restricted to 20% of the output taxable services provided by them, the respondent has availed credit in excess - Held that: - the case of the Revenue is not sustainable as Revenue has calculated month wise whereas Cenvat Credit is available to them up to the limit of 20% of the input services as per return wise as held by this Tribunal in the case of Vodafone Essar Digilink Ltd. Vs. CCE, Jaipur [2011 (6) TMI 586 - CESTAT, NEW DELHI] - as per the return wise, the respondent has correctly availed the Cenvat Credit up to 20% of the input services credit - appeal dismissed - decided against Revenue.
|