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2018 (2) TMI 1175 - AT - Central ExciseCENVAT credit - input services - Service Tax paid on the consulting engineering services received by the appellant in relation to structural design and drawing of cellar foundation of 6 HI Mill Project - Held that: - Admittedly the consulting engineer services stand used by the appellant for the purpose of execution of the construction of structural design and drawing of cellar foundation of 6 HI Mill Project. As the exclusion is not only in respect of the actual services mentioned in the exclusion clause, but also refers to the services used for execution of such construction, I am of the view that the lower authorities have rightly denied the credit of the Service Tax paid on the consulting engineer services. Penalty - Held that: - inasmuch as the issue is a bona fide dispute of legal interpretation of the newly introduced provisions, and inasmuch as the credit was availed by reflecting the same in the Cenvat accounts, no mala fide can be attributed to the assessee so as to call for imposition of any penalty - penalty set aside. Appeal allowed in part.
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