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2017 (3) TMI 568 - CESTAT MUMBAICENVAT credit - capital goods - dumpers and tippers to provide output services - eligibility of credit on dumpers and tippers where supplier has classified under Chapter 84 - Held that: - the main appellant herein is ineligible to CENVAT credit of the Central Excise duty paid on dumpers and tippers. At this juncture, it is relevant to record that learned Counsel brought to our notice that few invoices indicate that dumpers and tippers were classified manufacturers under Chapter 84. If that be so, CENVAT credit on those goods needs to be considered that they would fall under the definition of capital goods; to that extent we remit the matter for consideration of adjudicating authority to arrive at eligible CENVAT credit. Imposition of penalties u/s 77(2) of the FA, 1994 - Held that: - penalty u/s 77(2) is not attracted in this case as there may be a genuine error in calculating the tax liability by the employees. Appeal allowed - decided partly in favor of appellant.
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