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2018 (9) TMI 986 - AT - Service TaxCENVAT Credit - Storage and Warehousing Service - input services - port services - denial of credit for the reason that the appellants were receiving reimbursement of the full amount from the customer - Extended period of limitation - Scope of SCN - Held that:- The present Show Cause Notice is issued on the ground that the appellants have received reimbursement of the said expenses along with tax paid by them and therefore, are not eligible for credit. It is correct that the issue of reimbursement was not considered or raised in the earlier Show Cause Notice dated 05.09.2006 - the invocation of extended period is legal and proper - demand with interest upheld. Penalty - Held that:- The appellant having entertained a bona fide belief that they are eligible for credit since the earlier SCN mentioned specifically about the eligibility of credit on Storage and Warehousing Services rendered to M/s. DCW Ltd., the equal penalty is unjustified - penalty set aside. Appeal allowed in part.
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