Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (2) TMI 874 - AT - Service TaxCENVAT Credit - common input services used for both exempted and taxable services - non-maintenance of separate records - Rule 6(3)(ii) of the CCR - Held that:- The Commissioner(Appeals) has only confirmed the demand for the period 01/04/2011 to 31/03/2012 by invoking the extended period of limitation under Section 73(1) of the Act. Further, in the present case invoking the extended period of limitation is not justified as the appellants have been filing the returns regularly and the show-cause notice was issued only on the basis of the internal audit conducted by the Department wherein they had examined all the documents furnished by the assessee - No material has been brought on record to show that there was an intention to evade payment of service tax on the part of the appellant. Therefore, the entire demand is barred by limitation. Appeal allowed - decided in favor of appellant.
|