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2010 (3) TMI 483 - AT - Service TaxStay – Cenvat Credit - CENVAT credit availed on Service Tax paid in respect of outward transportation of the finished goods has been demanded from the appellant and penalty equal to the duty amount has also been imposed. Submission that goods supplied on FOR basis and place of removal to be buyer premises. Purchase order providing that transit insurance be provided by owner. Held that- invoking extended period on the ground of suppression or mis-declaration with intent to evade payment of duty may not be justifiable. Therefore, I consider that the appellant has made a strong prima facie case in their favour.
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