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2018 (7) TMI 1600 - AT - Service TaxCENVAT Credit - input services - rent-a-cab service - health insurance service - interior decorator service - denial on account of nexus - Held that:- The appellant had accepted that CENVAT Credit availed on services such as rent-a-cab service, health care service and interior decorator service were ineligible to be availed as CENVAT Credit - As stated by the appellant, when the Purchase Orders were issued from the Kolkata office, the invoices should have been addressed to the Kolkata office - the cenvat invoices should be verified and the matter should be decided accordingly. Penalty u/s 78 - Held that:- There is no material on record to establish fraud, collusion, willful misstatement or suppression of facts on the part of the appellant - penalty u/s 78 of the Finance Act is unwarranted and is set aside. The matter is remanded to the Adjudicating Authority for verification of the documents and to pass order in accordance with law - appeal allowed by way of remand.
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