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2020 (1) TMI 527 - AT - Service TaxCENVAT Credit - Erection, Commissioning or Installation Services - irregular availment of CENVAT credit of central excise duty paid on said materials which were not legally eligible - extended period of limitation - HELD THAT:- In the present case, since the credit amount is legally not eligible, the appellant is not contesting the demand on merits but only on limitation. The appellant has submitted that credit has been availed wrongly without any intent to evade payment of service tax - in the course of adjudication, the appellant specifically submitted the plea that they disclosed details of availment of credit in the ST-3 returns and that there is no evidence to the contrary to prove that credit has been willfully availed to defraud the Revenue - In the instant case, the SCN has not shown any positive evidence to prove wilful fraud or suppression to justify invocation of extended period of limitation. The appellant’s case succeeds on limitation - Appeal allowed - decided in favor of appellant.
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