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2018 (9) TMI 989 - AT - Service TaxCENVAT credit - Cement and TMT Bar used for construction of wall in their port area - denial on account of nexus with the rendering of the Port Service - Time Limitation. Held that:- The guard wall has been built for arresting the sliding cargo from the stands during rainy season. It will help to prevent jamming of dedicated railway tracks installed for movement of loading equipments like stacker-reclaimer. It results smooth dispatches of the imported cargo - The Kolkata Port Trust Haldia Dock Complex, vide letter dated 14/09/2004 and Steel Authority of India Limited, vide letter dated 16/09/2004 addressed to the appellant’s, erection of guard wall was found to be imperative and accordingly, the same was constructed for providing smooth and quality service, to the customers. Time limitation - Held that:- There is no element of fraud, collusion, suppression of facts or misstatement with an intent to evade payment of Service Tax. Since there is no occasion for invocation of extended period of limitation - The Show Cause Notice issued on 08/04/2008 seeking to recover Cenvat Credit availed during March, 2005 and April, 2005 is barred by limitation and is hereby set aside. The appellant is allowed on the ground of limitation.
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