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2017 (1) TMI 1082 - AT - Service TaxCENVAT credit - prefabricated shelters - appellants are provider of telephone services - denial on the ground that appellants have wrongly availed credit - Time Bar - Held that: - the department has failed to prove suppression of facts invoking extended period of limitation. Appellants have been filing the returns regularly and from the documents submitted by the appellant only the show-cause notice has been issued. It is a fact that the instant issue has been subject matter of various litigation before various judicial forum and till today the matter is pending before the Hon'ble apex court for final determination - the appellant has bona fide reasons to believe that he is entitled to the CENVAT credit and he has disclosed the same in his ST-3 returns - entire demand is time barred - appeal allowed - decided in favor of assessee.
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