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2018 (9) TMI 1671 - AT - Service TaxCENVAT Credit - common input services used in dutiable as well as exempted services - non-maintenance of separate records - Rule 6(2) of CENVAT Credit Rules, 2004 - whether the demand can sustain and when the appellant has not followed the requirement of intimating the department about availing the option as to Rule 6(3A) of CENVAT Credit Rules, 2004? - Held that:- The demand is made only because they did not intimate the department that they are availing the option. The said requirement is only a procedural requirement, the Tribunal in the case of Mercedes Benz [2015 (8) TMI 24 - CESTAT MUMBAI] has held that the demand cannot sustain for such procedural lapse - demand cannot sustain - appeal allowed - decided in favor of appellant.
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