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2018 (1) TMI 309 - AT - Service TaxCENVAT credit - credit availed before registration - penalty - Held that: - immediately after incorporation, the appellant applied for PAN for which the Income Tax department took time to issue PAN to the appellant and without the PAN the appellant could not registered with the department. Therefore, there was no malafide intent of the appellant for non-registration within time - penalty set aside. The issue has also been examined by the Hon’ble Karnataka High Court in the case of mPortal India Wireless Solutions Private Limited [2011 (9) TMI 450 - KARNATAKA HIGH COURT], where it was held that for the period prior to registration the appellant is entitled to avail cenvat credit of input services. Appeal allowed - decided in favor of appellant.
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