Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (7) TMI 99 - AT - Service TaxCENVAT Credit - input services - outward freight paid beyond the place of removal - Rule 2(l) of Cenvat Credit Rules, 2004 - time limitation - Held that:- The Cenvat Credit on goods transport agencies availed for transport of goods from place of removal to buyer’s premises was not admissible to the Appellant - demand upheld. Extended period of limitation - Held that:- Vide the impugned Show Cause Notice the demand for refunding the Cenvat Credit already availed by the Appellant for the period with effect from 2011 till 2015 has been claimed. The Show Cause Notice is of January 2016. Apparently, it is beyond the period of one year for the demand till the year 2014 - Since the fact of availment of such irregular credit was not disclosed to the Department, the Commissioner has rightly held it to be a clear case of suppression of relevant facts warranting invocation of extending period and imposition of mandatory penalty under Section 78 - SCN is not time barred. Appeal dismissed - decided against appellant.
|