Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1490 - AT - Central ExciseCENVAT credit - input services - canteen construction - sales commission - time limitation - Held that: - the entire demand is barred by time as there is no mala fide intention on the part of the appellant to avail an irregular credit - Though the appellant has tried to justify the availment of credit on merit also, but once it is found that the entire demand is barred by time, then in that case, it is not required to go into the merit of the eligibility of the credit - appeal allowed.
|