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2018 (6) TMI 185 - CESTAT HYDERABADCENVAT credit - various input services - works contract service - renting of immovable property service - security services - cleaning service - internet service - business auxiliary service - time limitation - Penalty - Held that: - Post 01.04.2011 the definition of input services specifically excludes credit of tax paid on works contract services, if they are rendered from setting up factory - credit rightly denied. Other input services - Held that:- These services are rendered by the service providers at the Mumbai premises which was used by the appellant for the sales related activity, marketing and research of the few products - R & D activity was undertaken at Mumbai as there cannot be any dispute that it is in interest of the business, research and development is a primary requirement - the appellant is eligible to avail CENVAT credit of service tax for the Renting of Immovable Property, Security Services, Cleaning, Internet, Works Contract Services - CENVAT credit on other services disallowed. Time Limitation - Held that:- The demand is raised on audit objection, wherein, Audit party, has specifically stated that CENVAT credit cannot be availed and this is first audit of the assessee - case on the limitation for the setting aside demand of CENVAT credit on the works contract services, is devoid of merits and is rejected. Penalty - Held that:- As regards confirmation of demand on works contract services appellant is correctly penalized under the provisions by the lower authorities for the amount of tax liability which has been upheld by the adjudication authority as ineligible - penalty upheld. Appeal allowed in part.
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