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2019 (4) TMI 988 - AT - Central ExciseCENVAT Credit - input services - garden maintenance services - period December, 2013 to March, 2016 - HELD THAT:- Hon’ble Chennai High Court in the case of RANE TRW STEERING SYSTEM LTD. VERSUS THE COMMISSIONER OF CENTRAL EXCISE AND CENTRAL TAX, CHENNAI OUTER COMMISSIONERATE [2018 (2) TMI 1745 - MADRAS HIGH COURT] has reversed the Tribunal’s decision in the case of RANE TRW STEERING SYSTEMS LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, LTU, CHENNAI [2017 (4) TMI 846 - CESTAT CHENNAI] vide which the garden maintenance services were held ineligible inputs for the period post 1.4.2011 - credit allowed. Extended period of limitation - HELD THAT:- The said credit was being availed by the appellant by reflecting the same in the ER-1 returns and as also by maintaining proper records. In such a scenario, no mala fide can be attributed to them so as to justifiably invoked the longer period - Major part of demand is barred by limitation. Appeal allowed - decided in favor of appellant.
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