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2023 (3) TMI 128 - AT - Service TaxCENVAT Credit - input services - lack of nexus with output service - disallowance of credit for having been availed, and long after service had been received for 2004-05 to 2010-11, in June 2012 - principles of natural justice. Denial for the lack of nexus - HELD THAT:- The bland finding is not responsible disposal of allegation in show cause notice through adjudication order and, certainly, warrants appropriate handling. Time Limitation - HELD THAT:- Doubtlessly, rule 3 of CENVAT Credit Rules 2004 is devoid of any time limit for availment of credit. There is also, no doubt, that credit availed, and unutilised, continues in the account for all time to come. Eligibility for credit of tax, included in the invoices raised by M/s Tata Sons Ltd on the appellant, is not in dispute. It also does not require to be stated that it is only with the advent of Point of Taxation Rules, 2011 that significance was attached to time for eligibility to take credit and that, prior to its notification, service was deemed to have been rendered only upon payment - Surprisingly, too, the assessee has also merely cited legal precedent without offering any justification for the delay in availing credit that, notwithstanding the position in law, devolves upon the assessee. In the absence of justification for rendering a finding of liability that does not take into account provisions of law or judicial determination, we are unable to come to conclusion on upholding of the impugned order, rejection thereof or any modifications therein. To enable disposal of the show cause notice in a manner that could be subjected to the test of law, as enacted and judiciary determined, the impugned order is set aside and matter remanded to the original authority for a fresh disposal ensuring that the principles of natural justice are adhered to. Appeal allowed by way of remand.
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