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2018 (5) TMI 1522 - AT - Service TaxCENVAT credit - provision of service to SEZ - it was alleged that the appellant irregularly availed CENVAT credit on input service - time limitation - Held that: - the entire demand in the present case is time barred. The demand has been confirmed by invoking the extended period. Penalty imposed under Section 78 of the Finance Act was set aside after observing that there is no finding by the original authority that there was any intent to evade payment of service tax by the appellant. In view of this clear cut finding of the Commissioner(Appeals), the extended period cannot be invoked in the present case. Demand barred by limitation - appeal allowed - decided in favor of appellant.
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