Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (9) TMI 242 - AT - Service TaxCENVAT Credit - processing of certain goods by job work items at hands of job workers providing services to the appellant - HELD THAT:- There is no dispute that the said material is used in provision of the services on which the appellants are paying Service Tax - The SCN seeks to deny the credit on the ground that the activity undertaken by the appellant is not manufacturing but repair of goods and thus, no credit on input can be allowed. It ignores the fact that the appellants are also a service provider and said goods are used in provision of said services in which the appellants are discharging the Service Tax liability. In these circumstances, there is no merit in denial of CENVAT credit to the appellants - credit allowed. Demand of Duty - irregular availment of CENVAT Credit - HELD THAT:- Irrespective of the facts whether the credit is allowed of denied, the second demand amounts to double jeopardy, hence, is not sustainable and is therefore, set aside. Appeal allowed - decided in favour of appellant.
|