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2019 (11) TMI 64 - AT - Service TaxCENVAT Credit - denial on the ground that the appellant has failed to produce the documents on the strength of which they have availed cenvat credit - time limitation - HELD THAT:- The appellant availed cenvat credit in the financial year 2008-09 and 2009-10 and in March 2010, the closing balance of cenvat credit lying in their cenvat credit account was ₹ 1,58,07,543/- and the same was opening balance on 01.04.2010. Further, the appellant started utilizing the said cenvat credit from October 2010 onwards. In that circumstances, the show cause notice issued on 21.04.2016 is highly time barred i.e. beyond the period of limitation of 5 years. Therefore, the proceedings against the appellant are not sustainable - the availment of cenvat credit at this stage cannot be disputed by the revenue - Credit allowed. CENVAT Credit - denial of cenvat credit on the ground that at the time of issuance of invoices were in the name of the appellant located at Ludhiana whereas the appellant was registered at Mohali Punjab in the jurisdiction of Mohali Range - HELD THAT:- It is not disputed that the CBSL Cable is the same which is registered with the department and the appellant has availed the services and paid service tax thereon, in that circumstances, the cenvat credit of ₹ 7,41,600/- cannot be denied to the appellant. Therefore, the same is admissible to the appellant. Appeal allowed - decided in favor of appellant.
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