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2019 (4) TMI 130 - CESTAT BANGALORECENVAT Credit - common input services used in both taxable and non-taxable services - exempted value of services provided to Jammu & Kashmir - short levy of Service Tax under ‘reverse charge mechanism - extended period of limitation - Held that:- If no input credit is availed on input services used for rendering exempted services, then there may not be any revenue loss - Further, It is also a matter of record that an Order-in-Original dated 21.09.2015 came to be passed covering a similar issue for earlier periods and hence, the arguments of the Consultant that there was no suppression or fraud etc., and that therefore larger period of limitation could not be invoked, merits consideration. There is no dispute with regard to the payments evidenced by the tax payers’ counterfoils on which there is no discussion nor any finding and in any case, the same will have to be given due credit, which is not done here - matter requires reconsideration - appeal allowed by way of remand.
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