Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 151 - AT - Service TaxCENVAT Credit - common services on taxable as well as exempt goods - trading activity - Rule 6 (3) of the Cenvat Credit Rules, 2004 - period April 2008 to March, 2012 - extended period of limitation - Held that:- For the period prior to 01.04.2011, there were divergent views of this Tribunal, in that circumstances, for the period prior 01.04.2011 demand on account of reversal of Cenvat Credit of common input services used for trading activity is not required to be reversed as show cause notices has been issued on 08.10.2013 and 10.10.2013 for the period upto March, 2012 by invoking extended period of limitation. As appellants have contended that for the period post 01.04.2011, the appellant is reversing cenvat credit attributable to common input services availed for trading activity, in that circumstances, cenvat credit cannot be asked to reverse by the appellant. Appeal allowed - decided in favor of appellant.
|