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2020 (1) TMI 167 - AT - Service TaxDistribution of CENVAT Credit - reverse charge mechanism - ISD distributed credit of Service Tax paid including paid under the reverse charge basis on various input services - Rule 7A of CENVAT Credit Rules, 2004 - time limitation - HELD THAT:- The invoices issued by Delicious Trade Links Private Limited, credit for which is disputed by the Revenue Department, forms part of ISD invoice dated 31/08/2005 and parallel proceedings i.e. double demand. In the present facts, the Department had conducted an audit of the Appellant unit (pre- 2006) and scrutinized the ER – 1 return filed for the month of August 2005 wherein the Appellant had availed CENVAT credit in respect of the said invoices issued by Delicious Trade Links Private Limited, and this fact is also recorded in Show Cause notice dated 06/09/2006. Time Limitation - HELD THAT:- In this case the entire facts were within the knowledge of the Revenue Department and there is no suppression of material facts from the Department. On the contrary the relevant facts and information were known to the Revenue Department by the ER 1 filed and during course of its audit specifically concerning CENVAT credit. Despite this, the Revenue Department issued the subsequent Show Cause notice which led to duplicity of demand and these proceedings - demand is for longer period and is thus hit by limitation. Appeal allowed.
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