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2018 (4) TMI 70 - AT - Service TaxShort payment of service tax - Held that: - there is no actual Service Tax, which was short paid - learned Counsel have also taken us through the returns for the relevant period and have reconciled the figures with reference to the SCN, and it is found that there is no Service Tax short paid. CENVAT credit - input services - credit taken since 2006 - Held that: - the issue of input credit, in the facts and circumstances are squarely covered by the ruling of this Tribunal in the case of Oberoi Mall Ltd. Versus 57199/13 Commissioner of Service Tax, Mumbai-Il [2016 (3) TMI 854 - CESTAT MUMBAI], where it was held that the appellant can avail the Cenvat Credit of input service of construction services and other services - credit allowed. Appeal allowed - decided in favor of appellant.
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