Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2020 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (10) TMI 863 - AT - Service TaxCENVAT Credit - capital goods or inputs - Dumpers/trippers - time limitation - period in dispute is May, 2008 to March, 2009 - HELD THAT:- The present case can be disposed off on limitation itself without going into the merit of the case. The appellant have bonafidely availed the Cenvat Credit in respect of Dumpers/trippers and the details of the credit was declared in their ST-3 Returns. Moreover, on the query from the Range Officer, the appellant have submitted invoice wise details of credit which contained the Cenvat Credit taken on invoices of Dumpers/trippers also. Therefore, there is no suppression or wilful suppression of facts to take the undue benefit of Cenvat Credit on the part of the appellant. It is also observed that the issue involves interpretation of Cenvat Credit Rules - On the same issue number of judgments were passed wherein the tribunal has allowed the credit considering the same goods i.e. Dumpers/trippers as inputs. Thus, it is clear that there is no suppression of facts on the part of the appellant in availing the Cenvat Credit on Dumpers/trippers therefore, the entire demand raised beyond the normal period is time barred - appeal allowed - decided in favor of appellant.
|