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2010 (6) TMI 29 - CESTAT, CHENNAICenvat Credit- Output services-, Te Commissioner (Appeals) has confirmed a demand of service tax together with interest on the ground that the assessees were using common inputs for providing both taxable output services as well as exempted output services and therefore the credit utilization was restricted to 20% or 35% as per Rule 6(3)(c) of the CENVAT Credit Rules, 2004. Penalties have been imposed under the provisions of Section 76, 77 and 78 of the Act. Held that- set aside the impugned order on the ground that the demand is barred by limitation and allow the appeal with consequential relief, if any, due to the assessees in accordance with law.
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