Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (7) TMI 276 - AT - Income TaxAddition in respect of Service Tax paid wherein CENVAT credit could not be availed - addition in respect of various expenses incurred under the head "Other Minor Miscellaneous Advances Written Off - CIT(A) deleted the addition made on account of discount written off and confirmed the service tax which could not be claimed as CENVAT - CIT(A) also confirmed the addition in respect of "Other Minor Miscellaneous Advances Written Off" - HELD THAT:- We deem it proper in the interest of justice to restore the issue related to impugned additions in respect of service tax paid and other minor miscellaneous advances written off to the file of the Assessing Officer to decide it in accordance with law after verifying the claim of the assessee as stated in the written submissions. Thus, grounds raised by the assessee in this appeal are allowed for statistical purposes.
|