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2018 (12) TMI 727 - AT - Service TaxCENVAT Credit - credit to be availed after payment of amount under Rule 4(7) - extended period of limitation - absence of allegation of suppression of facts - Held that:- Rule 4(7) of the Cenvat Credit Rules, 2004, states that “the Cenvat Credit in respect of input service shall be allowed, on or after the day that which payment is made of the value of input service and the service tax paid or payable as is indicated in invoice, bill or, as the case may be, challan referred to in Rule 9.” Rule 6(2A) of the Service Tax Rules, 1994 specifies that the date of payment in case of service tax shall be the date of presentation of cheque subject to realization of cheque - it is also found from the records that none of the cheque issued by the appellant were dishonored. Appeal allowed - decided in favor of appellant.
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