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2019 (2) TMI 413 - HC - Service TaxCENVAT Credit - capital goods - tower material - pre-fabricated building / shelter - time limitation - Held that:- The Tribunal found that the submission of the Revenue even if noted and on this point, that does not carry its case any further. Until the Tribunal stepped in and conclusively held that no cenvat credit can be claimed as the goods are capital goods, the matter was at large. Penalty - Held that:- Because the issue was of interpretation and arguable, the penalties cannot be sustained. They also cannot be sustained because the demand has not been upheld in full. Appeal dismissed - decided against Revenue.
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