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2019 (5) TMI 70 - AT - Service TaxRectification of mistake - error apparent on the face of the record - HELD THAT:- There is no order seeking demand from the appellant on this category and got included in the amount demanded under the works contract service. Since we have set aside the demands of works contract automatically these demands also get set aside. Demands of CENVAT credit of ₹ 13,91,586/- - HELD THAT:- There is no dispute as to that appellant assessee had availed ineligible CENVAT credit of the payment of service tax, accordingly, we hold that the demand of ₹ 13,91,586/- needs to be confirmed along with interest - Since the issue involved in the case could be one of interpretation, penalty sought to be visited on the appellant for this amount is set aside. Application for rectification of mistake filed by the Revenue is partly allowed.
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