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2024 (3) TMI 13 - CESTAT AHMEDABADAdjustment of Cenvat credit against the total tax liability of the same period - While demanding the service tax, the availability of the Cenvat credit was ignored - HELD THAT:- If it is found that during the relevant period of liability of the service tax, on the basis of documents if the Cenvat credit is available the same needs to be adjusted against the total service tax liability. This aspect can be verified from the input/input service invoice and books of account of the appellant. Accordingly, in case of availability of Cenvat credit the same needs to be extended for adjustment against the total service tax liability. However, this issue on factual matrix needs to be verified. Matter remanded to the adjudicating authority for passing a fresh order - Appeal is allowed by way of remand to the adjudicating authority.
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