Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (9) TMI 1595 - AT - Service TaxPenalty - Interest - fraudulent availment of CENVAT credit - the appellant has reversed the credit before utilization - Held that:- The Hon’ble High Court of Madras in the case of Strategic Engineering P. Ltd. [2014 (11) TMI 89 - MADRAS HIGH COURT] has held that demand of interest and penalty cannot sustain when the credit has been reversed before utilization - in the present case, even before providing output service, the assessee has reversed the credit - demand of interest and penalty do not sustain - decided in favor of assessee.
|