Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1194 - AT - Central ExciseCENVAT credit - common input services for exempt services as well as taxable services - It appeared that the activity of trading was an exempted service, whereas, the appellant was availing cenvat credit of service tax paid on input services received by them which was common to both the manufacturing as well as trading activity - Held that: - the Department has miserably failed to find out the common input services on which the appellant has taken the CENVAT credit - It is also a fact that the Department on the basis of the first audit conducted on 18/02/2010 issued a SCN for irregular availment of CENVAT credit of service tax paid on service relating to trading activity and thereafter no show-cause notice was issued except impugned SCN whereas the audit was conducted from time-to-time in between - the appellant is not required to follow Rule 6 - appeal allowed - decided in favor of appellant.
|