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2018 (2) TMI 832 - AT - Service TaxPenalty - CENVAT credit - sister units - case of appellant is that inasmuch as, they were sharing their services with their own sister Unit, they were under a bonafide impression that they are entitled to the entire service tax so paid, even though, a part of the tax was being collected from their sister Unit - Held that: - in the absence of any specific allegations and evidence to show that the appellant was availing the credit with malafide intention, their plea of bonafide needs acceptance. Inasmuch as, both the Units were belonging to the same appellant, there could be a belief on their part that the service tax paid by them in respect of the entire services is available to the appellant as credit. As soon as the same was pointed out by Revenue, the appellant deposited the same alongwith interest - penalty set aside - appeal allowed - decided in favor of appellant.
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