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2018 (3) TMI 708 - AT - Service TaxCENVAT credit - inputs/capital goods - input services - duty paid on towers and shelters - exemption under N/N. 4/2004-ST dated 31.3.2004 on Telecom Services provided to SEZ units. Whether the credit availed on inputs/capital goods as well as towers and shelters is eligible or not? - time limitation - Held that: - credit is not eligible - as regards limitation, the issue whether credit is admissible on inputs / capital gods as well as towers / shelters was contentious for a long time and had travelled upto the Larger Bench of the Tribunal and thereafter to higher fora. Also, there is nothing to establish that appellant had availed credit suppressing facts with intent to evade duty - extended period cannot be invoked - penalties also set aside - the demand for the normal period will sustain, however, the penalties for the normal period are set aside. Disallowance of credit on input services - Held that: - the issue stands covered by the decision in the case of Vodafone Essar South Ltd. (supra). The Tribunal in the said decision analysed the eligibility of credit on the very same services. The various services were used for providing output services. Further, the period is prior to 1.4.2011 when the definition of input services had a wide ambit as it included the words activities relating to business - credit not allowed. Denial of exemption under Notification No.4/2004 dated 31.3.2004 - Held that: - Merely because the facility of the mobile phone is used outside the SEZ unit also, the exemption in terms of Notification No. 4/2004 cannot be denied - benefit of notification allowed. Appeal allowed in part.
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