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2019 (1) TMI 903 - AT - Central ExciseCENVAT Credit - input services - services used in the employee hostel and other repairs and maintenance in the plant - Held that:- Major part of the credit relates to repair and maintenance which is definitely admissible as cenvat credit and is not excludible under the exclusion clause Rule 2(l) for the purpose of civil construction - credit allowed. Validity of SCN - invocation of extended period of limitation - Held that:- From the allegations in the show cause notice it is evident that the appellant had maintained proper records, filed timely returns no case of concealment or contumacious conduct is made out - the extended period of limitation is not invocable - penalty also set aside - appeal allowed - decided in favor of appellant.
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