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2021 (6) TMI 791 - AT - Service TaxCENVAT Credit - input services - Association Membership fees - constructions services - rent-a-cab services - general insurance services of vehicles - repair services - catering services - civil work services - time limitation - period April, 2012 to March, 2016 - HELD THAT:- It is an admitted fact that records of the appellant were audited regularly as mentioned in the Audit Report of the Auditor General by the ld. Counsel and also mentioned in the grounds of appeal. In view of the fact, the audit had been regularly conducted by the Audit Authority, of the books of accounts of the appellant for the period in April, 2013, July, 2014 and also July, 2016, it is evident that the affairs of the appellant regarding taking of cenvat credit were also in the knowledge of the Department. As such, invocation of extended period of limitation is not available to the Revenue. The ground with regard to limitation is allowable - Appeal allowed - decided in favor of appellant.
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