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2016 (8) TMI 1014 - AT - Central ExciseCenvat credit - service tax paid by the service provider on the services rendered i.e., garden maintenance, gutter cleaning services - Held that:- when an identical issue in respect of the very same assessee is decided by this Tribunal in respect of the eligibility to avail Cenvat Credit on the service tax paid on garden maintenance and gutter cleaning services, and on a specific question from the Bench as to whether the Revenue has contested the final order, their reply given was that they were not aware of the same; I find that the issue is no more res integra and is covered in favour of the appellant in respect of the Cenvat Credit availed on these two services. Cenvat credit - carpet cleaning services - Held that:- these service tax credit availed by the appellant may not be eligible as Cenvat credit for the reason that it is not eligible for the appellant. In view of this, the Cenvat Credit availed of ₹ 1,985/- is liable to be demanded from the appellant along with interest. Since the issue involved is of interpretation, no penalty is required to be imposed on the appellant. - Appeals disposed of
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