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2016 (8) TMI 850 - AT - Service TaxCENVAT credit liability of assesse to pay service tax under reverse charge mechanism section 66A of the Finance Act, 1994 Management Consultancy Service self-adhesive tapes Notification No. 23/2004-CE (NT) dated 10.09.2004 states that any service tax paid by the manufacturing unit could be availed as credit earlier to 10.09.2004, only if the unit was also providing any taxable output service SCN recovery of cenvat credit alongwith interest and penalty Held that: - assessee was not liable to pay service tax on reverse charge basis prior to 18.04.2006 when for the first time reverse charge method was introduced. Thus, respondent was not liable to pay service tax and secondly having paid it, the assessee is entitled to get cenvat credit and the assessee has rightly availed the cenvat credit. Extended period cannot be invoked as there is no suppression with intent to evade payment of duty on the part of the assessee appeal dismissed decided against Revenue.
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