Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2021 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (12) TMI 1050 - AT - Service TaxCENVAT Credit - availment and utilization of credit on the basis of the invoices addressed to the assessee, other than the registered office premises - contravention of the rule 3 (i) of the Cenvat Credit Rules 2004 or not - extended period of limitation - HELD THAT:- The issue involved in the present case is squarely covered by the decision of the Tribunal in the case of KINETIC ADVERTISING (I) PVT. LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI-II [2018 (6) TMI 257 - CESTAT MUMBAI], wherein the Tribunal relying on the decision in MANIPAL ADVERTISING SERVICES PVT. LTD. VERSUS CCE., MANGALORE [2009 (10) TMI 434 - CESTAT, BANGALORE] has held that Appellants are eligible for the credit availed by them on the invoices issued to their branch offices. However, on perusal of the ST-3 Returns enclosed, it is found that, the appellant has in column of ‘Cenvat Credit Taken’ indicated the credit taken ‘nil’ throughout. Although in the column of ‘Credit utilised’, they have indicated the utilization of credit in each of the Return for every month. Undisputedly, the show cause notice has been issued to them for denial of the credit taken., whereas the appellant has summarized the utilization of the credit as not the credit taken. They have not substantiated their claim by ST-3 Returns to the effect that they have not taken the credit by producing the relevant cenvat credit register - Para 41 of the impugned order cannot be faulted with as the appellant has failed to produce the cenvat credit register before the concerned adjudicating authority. However, this issue becomes irrelevant. As the demand of service tax is being set aside, so is the demand of interest and penalty imposed on the appellant - appeal allowed - decided in favor of appellant.
|