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2019 (1) TMI 373 - CESTAT NEW DELHIShort payment of service tax - erection, commissioning and installation services - works contract service - CENVAT Credit availed in excess - Held that:- This issue relates to examination of documents and thereafter to correlate as to whether there was any short payment of service tax during the impugned period w.e.f. July, 2012 to March, 2014 and as to whether the excess cenvat credit of ₹ 54,192/- has been availed by the appellant during the said period - there is no denial on part of the Department to the effect that the system of submitting return had a major change requiring the assessee to file the half yearly returns instead of the annual returns w.e.f. the year 2012. There is also no apparent denial of rebutting the failure in the software of the appellant as is mentioned by them. Perusal of various documents also makes it clear that there is no intentional act on the part of the appellant to evade the duty. Appeal allowed - decided in favor of appellant.
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