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2018 (8) TMI 1399 - AT - Service TaxReversal of CENVAT Credit - appellant provided both taxable as well as exempted service - the appellant had reversed the CENVAT Credit availed by it in respect of the exempted service provided to PWD, by availing the exemption benefit under Notification dated 20.06.2012 and also paid the interest at the appropriate rate. Held that:- TThe issue arising out of present dispute is no more res integra in view of decision in the case of Ahmednagar Zilla Prathamik Shikshak Sahakari Bank Ltd & Ahmednagar Shahar Sahakari Bank Ltd. v. Commissioner of Central Excise, Aurangabad [2018 (4) TMI 1330 - CESTAT MUMBAI], where it was held that since the appellants have reversed the CENVAT credit and also paid interest on such delayed reversal of credit, demand cannot be confirmed on the appellants. Demand set aside - appeal allowed - decided in favor of appellant.
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