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2018 (1) TMI 344 - AT - Central ExciseCENVAT credit - input services - whether the service tax paid on various input services listed out at Para two of the show cause notice dated 18.09.2014 are admissible to credit? - input services in relation to dismantling, replacement, repair or installation of existing pipes and tubes, chemical vessels, relating to chemical equipments, tanks etc. - Held that: - Except the amount of credit availed against these services rendered in their township, the credit availed on the service tax paid on all other services are admissible. Since, major portion of the demand are decided in favor of the appellant, therefore, there is no justification for imposition of penalty for the credit availed in relation to Maintenance of Gardening and Construction of Work in the township which has been accepted by the appellant to be payable, and interest is also required to be paid on the said inadmissible credit. To ascertain the amount of credit involved on the Gardening Services and Civil Construction Services rendered in the township, and the correct amount of credit involved in the input invoice claimed to be ₹ 79,192/- and not ₹ 8,48,048/-, the matter is remanded to the adjudicating authority. Appeal allowed by way of remand.
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