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2008 (9) TMI 517 - AT - Service TaxStay – Cenvat Credit of Service Tax - The demand has been confirmed by adopting the method prescribed under Rule 6(3)(d)(iii) of the Cenvat Credit Rules, 2004, which was introduced in the statute book from 1-4-2007 for apportioning common services between dutiable services and exempted services based on percentage of sales of finished products. Commissioner rejected worksheet on the ground that application not furnished basis for quantification and filed to produce any documentary evidence regarding non availment of Service tax credit. Held that – appellant reversed the credit. Pre deposit waived.
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