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2018 (6) TMI 6 - AT - Central ExciseCenvatable services - Services of ‘Sales Commission Agents’ - input services or not? - whether the services of ‘Sales Commission Agents’ can be held to be cenvatable and the Service Tax paid on the same is available as a credit to the assessee? - Time limitation - Held that:- There is no stay of operation of various decisions of the Tribunal, which are in favour of the assessee and which stand referred to by Commissioner (Appeals). Infact nothing has been brought on record to show that said decision of the Tribunal wherein the judgment of Hon’ble High Court of Gujarat in the case of Cadila Healthcare Ltd.[2013 (1) TMI 304 - GUJARAT HIGH COURT] was considered, stand appealed against by them. In that case, the issue is fully covered in favour of the assessee. Period of limitation - no suppression of facts - extended period of limitation - Held that:- Demand is time barred inasmuch as the period involved is April, 2013 to February, 2016 whereas the show cause notice was issued on 10.08.2016 - Inasmuch as during the relevant period, all the decisions were in favor of the assessee, there can be no malafide on their part to avail inadmissible credit, in which case, extended period of limitation would not apply. Appeal dismissed - decided against Revenue.
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