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2010 (3) TMI 623 - AT - Service TaxCenvat credit on the inputs and input services - on the installation and commissioning, additional infrastructure and maintenance commission, warranty support charges and commission towards installation and commissioning and warranty services treating all these services as input services - credit taken is irregular - interest and imposed equal amount of penalty – Held that: - credit of service tax paid on the above services was reflected in their ER-1 returns - facts were noticed by the department only on verification of records and that the appellants had availed double benefit by taking credit as well as collecting the amounts from their buyers - adjudicating authority is not correct - appellants have already paid the disputed amount which shows their bona fides. When there is no suppression of fact imposition of penalty under rule 15 of Cenvat Credit Rules, 2004 is not warranted.
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