Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2022 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (2) TMI 410 - AT - Service TaxCENVAT Credit - input services - credit wrongly taken as per Rule (9) of CCR for want of supporting documents - reverse charge mechanism - seeking recovery of proposed amount with equal amount of penalty - HELD THAT:- The same amount of Cenvat credit of Rs.-3,32,102/- (excluding Cess) has also been shown as credit in the ER-1 Return, and the same have been rightly allowed without dispute to the Appellant, and also permitted to be carried forward to the GST regime. It is also found that the Assistant Commissioner have noted that the Cenvat credit arises from payment of Service Tax under ‘reverse charge mechanism’ which is supported by challans. Thus, there was situation of confusion both at the end of Revenue and end of the assessee, due to showing of the same credit in both the returns. The show cause notice itself should not have been issued in the facts of the case - Appeal allowed - decided in favor of appellant.
|