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2018 (7) TMI 93 - AT - Service TaxCENVAT Credit - duty paying documents - case of Revenue is that such credit was availed by the appellant on the input documents issued prior to 14.03.2003 which is violative of Service Tax Credit (Second Amendment) Rules, 2003 framed under N/N. 5/2003 dated 14.05.2003 vide sub-rule (1) of Rule 3 - Held that:- The payment in respect of all bills were made after 14.05.2003 and the cenvat credit was availed by the appellant between July 2013 and September 2013, as found from the appeal memo, which covers the case under proviso annexed to Rule 3 - appellant had not availed any cenvat credit in violation of Rule 3(1)(b) of Cenvat Credit Rules 2002 (second amendment) - appeal allowed - decided in favor of appellant.
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