Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2017 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1190 - AT - Service TaxSale of Packaged Software - demand on the ground that during impugned period 01.04.2006 to 15.05.2008 and 27.02.2010 to 31.03.2011 their services were not taxable and hence the amount recovered from customers representing service tax is liable to be paid in terms of Section 73A (2) - Appellant had claimed that they have discharged the service tax liability from their cenvat credit account which accrued to them as a result of service tax charged by their suppliers and nothing remains to be paid - Held that: - the claim of the Appellant regarding eligibility to claim cenvat credit and actual availability of cenvat credit to them remains to be verified against their service tax liability which has not been verified by the revenue. In such case if the Appellant is able to show that they had received cenvat credit charged from their suppliers which utilized for payment of their service tax liability in that case there cannot be any demand against the Appellant - case remanded to the original authority for denovo consideration - appeal allowed by way of remand.
|