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2019 (2) TMI 486 - CESTAT MUMBAICENVAT Credit - service rendered but service tax not paid - contravention of Rule 4(7) of the CENVAT Credit Rules, 2004 - Held that:- Undisputedly, the appellant had received services from M/s DBC Port Logistics Ltd. during the relevant period 2014-15. Admittedly against the total amount raised in the invoices for providing input services to the appellant, there was short payment of ₹ 1,23,08,514/- till 31.3.2015. Also it is accepted by the appellant that even though the amount was not paid by the appellant for more than 90 days, but they availed CENVAT Credit of ₹ 15,21,332/- attributable to the unpaid amount. Appeal allowed - decided in favor of appellant.
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