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2018 (7) TMI 1282 - AT - Service TaxCENVAT Credit - whether the ‘other income’ shown by the appellant was taxable under the category of “Business Auxiliary Services” or “Transportation of Goods Services”? - Held that:- In the absence of any evidence to substantiate the stand of the Revenue that the said ‘other income’ was on account of services proved under the category of ‘Business Auxiliary’, the appellant stand of the ‘other income’ having been arisen on account of the Transportation Activities has to be accepted in which case the appellant would be entitled to Cenvat credit of the same - credit allowed. Extended period of Limitation - Held that:- The credit was availed by reflecting the same in the Cenvat credit account, in which case it cannot be said that there was any mala-fide suppression on the part of the appellant - the demand raised by invoking the longer period of limitation is not sustainable. Appeal allowed - decided in favor of appellant.
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