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2013 (12) TMI 99 - CESTAT NEW DELHIStay application - Credit availed for Service Tax paid on the consultancy services - Appellant does not have any office in India - Eligibility for modvat credit - Held that:- services were not used in relation to business in India, infact would lead to a situation where the appellants could not have paid Service tax inasmuch as the services were obtained in a foreign country for setting up of a unit in the foreign country itself. As such, if the revenues’ stand that no services were received in India in relation to the business of appellant are accepted, the same would lead to a situation where no service tax was required to be paid by the appellants - prima facie demand is barred by limitation. The appellants, having reflected the quantum of credit availed by them in the returns filed with the department, cannot be held to be guilty of any mala fide intention or mis-statement - Stay granted.
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