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2018 (3) TMI 1130 - AT - Service TaxCENVAT credit - area based exemption - before start of production, the appellant filed another declaration on 29.06.2007, to the effect that, the appellant have no intention to manufacture any goods but want to let out their premises on lease for further use in manufacturing of intended goods - Held that: - The similar issue in the case of S.T. Cottex Exports Pvt. Ltd. [2011 (1) TMI 491 - PUNJAB & HARYANA HIGH COURT], wherein the assessee initially started manufacturing exempted goods. But in the same year, they started manufacturing dutiable goods also. In that case, the Hon’ble High Court of Punjab and Haryana held that the assessee is entitled to avail cenvat credit. Extended period of limitation - Held that: - As the show cause notice has been issued by invoking extended period of limitation, the extended period of limitation is not applicable. Appeal allowed in part.
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