Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (8) TMI 534 - AT - Central ExciseCENVAT Credit - place of removal - services in relation to export of the goods which has taken place from foreign port to the foreign customer’s port - denial on the ground that services were beyond the place of removal - Held that:- ₹ 5340 was demanded which related to Swacch Bharat Cess paid on the Service Tax. As per the submission of the appellant they have not availed the CENVAT credit as there is no provision for taking the credit. Therefore, as per the appellant, credit was not taken on Swacch Bharat Cess. The same should not have been included in the demand. However, the lower authorities have not given any finding on this. Therefore, this needs to be verified by the adjudicating authority and if the credit is not taken the same should be set aside. Time limitation - it was contended that the appellant have not given the description of the services in ER-1 return - Held that:- There is no provision in the law or column in the ST3 return for giving the description of the services. Therefore, merely on that ground suppression cannot be alleged against the appellant - the adjudicating authority has not properly dealt with the issue of limitations - matter needs reconsideration. Appeal allowed by way of remand.
|