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2018 (3) TMI 108 - AT - Service TaxCENVAT credit - various input services - improperly availed CENVAT credit - Held that: - identical issue has attained finally in the hands of4 the Tribunal in the appellant's own case Excellence Data Research Pvt. Ltd. Versus Commissioner of Central Excise, Customs and Service Tax Hyderabad [2017 (5) TMI 1300 - CESTAT HYDERABAD], where it was held that the period involved is prior to 01/04/2011. The definition of input services during the period had wide ambit as it included the words activities relating to business. The credit is eligible on the said services if the same are used for providing output services - credit allowed. Improperly availed CENVAT credit - Held that: - in the reply to the show cause notice appellant had consistently taken a plea that this amount has been reversed by them in August 2011 itself. Despite such a clear submission by the appellant, I find that the first appellate authority as well as adjudicating authority have not recorded any findings on this issue - matter needs reconsideration. Appeal allowed in part and part matter on remand.
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