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2018 (3) TMI 492 - AT - Central ExciseCENVAT credit - input services - Event Management Service - penalty - Held that: - these services are eligible input services since they are utilized for promoting sales of the vehicles manufactured by the appellant - matter remanded to the original authority for the limited purpose of confirming the quantum of such credit that can be availed, by causing verification of the documents. Penalty - Held that: - there was no malafide in availing the disputed credits, hence there is a reasonable cause for having taken the credits, albeit wrongly, in respect of Award Scheme Event, which they were not eligible - penalty to be set aside. Appeal allowed - decided in favor of appellant.
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