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2018 (2) TMI 1183 - AT - Service TaxCENVAT credit - extended period of limitation - Held that: - the appellant availed the credit on the basis of the documents prepared in ERP System. Apparently there is a doubt on availment of the credit on trading goods. In any event, there is no material available on record of suppression of facts with intent to evade payment of tax. The Tribunal in the case of Rajasthan Renewable Energy Corporation Limited Vs. Commissioner of Central Excise, Jaipur [2016 (12) TMI 342 - CESTAT NEW DELHI] allowed the appeal of the assessee on the ground that the assessee being a State Government Enterprise, the allegation of lawful mis-statement, suppression of facts with intent to evade payment of duty cannot be made. The demand of CENVAT Credit for the extended period of limitation cannot be sustained and the penalty is also liable to be set aside - appeal allowed - decided in favor of appellant.
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