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2018 (6) TMI 710 - AT - Service TaxAbatement in terms of Notification No.1/2006 - Tour operator service - delay in reversal of credit - interest not paid - whether the appellant is eligible for the abatement under Notification No.1/2006 when they have reversed the credit and has not paid the interest for the delayed reversal of credit? - Held that:- The Hon'ble jurisdictional High Court in the case of Stretegic Engineering P. Ltd. [2014 (11) TMI 89 - MADRAS HIGH COURT] has held that no interest is liable to be paid when the credit is reversed before utilization - the disallowance of abatement under the Notification is unjustified - appeal allowed - decided in favor of appellant.
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