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2018 (7) TMI 273 - AT - Service TaxTime Limitation - period involved is from 9/2004 to 3/2009. The Show cause Notice is dt. 09.04.2009 - whether the appeal is time barred? - penalty - CENVAT Credit - common input services used for trading activity - Held that:- The appellant was fully aware that they are not eligible for credit on ‘trading activities’ and did not maintain separate accounts. Therefore, they are not eligible for the credit. They have suppressed the fact that input services were used for trading activity. Taking note of the amendment brought forth in the definition of exempted service w.e.f. 01.04.2011, we cannot deny the fact that there was much confusion as to whether credit can be availed in respect of trading activities. The issue was mired in litigation - also, there is no evidence bringing out any positive act of suppression on the part of the appellants to evade payment of duty - extended period cannot be invoked - For the very same reasons, the penalty relating to the demand for the normal period cannot sustain - demand for the normal period upheld. Appeal allowed in part.
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