Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (4) TMI 275 - AT - Service TaxCENVAT Credit - input services - output service of renting of immovable property service - period of dispute in the first show cause notice dated 15 March, 2012 is from 1 April, 2007 to 31 March, 2010, and from 1 April 2011 to 31 March, 2012 in the second show cause notice dated 16 April, 2013. Whether the amendment made with effect from 1 April, 2011 in the definition of “input service” will be applicable to the facts of the present case since the period of dispute in the second show cause notice is from 1 April, 2011 to 31 March, 2012? HELD THAT:- The second show cause notice dated 16 April, 2013 makes no mention of the amendment made in the definition of ‘input service’, much less mentioning that the ‘input services’ have been received by the appellant after 1 April, 2011. In reply to the show cause notice, the appellant stated that in view of the clarification dated 29 April, 2011 issued by CBEC, ‘input services’ received prior to 1 April, 2011 were admissible for CENVAT Credit. It has also been stated that the ‘input services’ in question were received by the appellant before 1 April, 2011 in the grounds of appeal also. The appellant has specifically come out with a case that the CENVAT Credit availed by the appellant for the period 2011-12 pertains to input services received by the appellant prior to 1 April, 2011. In this connection, the relevant pages of the CENVAT Register for the period 2011-12 have also been enclosed - The Commissioner has not examined this aspect and has merely observed that in view of the amendment made in the definition of ‘input service’ with effect from 1 April, 2011, the appellant would not be entitled to avail CENVAT Credit. It clearly transpires from the reply filed by the appellant as also from the documents enclosed in the appeal that even though the period in dispute may be from 1 April, 2011 to 31 March, 2012, but the ‘input services’ were received by the appellant prior to 1 April, 2011. The clarification contained in the Circular dated 29 April, 2011, on which reliance has been placed states that The credit on such service shall be available if its provision had been completed before 01.04.2011. Thus, CENVAT Credit could not have been denied to the appellant for this reason - appeal allowed - decided in favor of appellant.
|