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2011 (7) TMI 456 - AT - Service TaxCENVAT Credit - Input services - Input services like Courier services, Clearing & Forwarding services, C.A. services, Maintenance and Repair services - The Tribunal in the case of Cadila Healthcare Ltd. Vs. CCE Ahmedabad (2009 -TMI - 75189 - CESTAT, AHMEDABAD), has held that clearing and forwarding service as also courier service are eligible input services for the purpose of availing credit. As such, no merits are found in the above plea of the Revenue. Limitation - Since, the fact of taking credit was reflected by the assessee in their periodical returns - This fact is sufficient to reflect assessee bonafide - Fact of taking credit was reflected by the assessee in their periodical returns - This fact is sufficient to reflect upon their bonafide - As such, no infirmity can be found in the view of Commissioner(Appeals) holding the demand to be barred by limitation.
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