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2015 (10) TMI 1575 - CESTAT MUMBAI

2015 (10) TMI 1575 - CESTAT MUMBAI - 2015 (39) S.T.R. 319 (Tri. - Mumbai) - Denial of CENVAT credit - construction services and manpower recruitment agency service - Held that:- lower authorities should have got the details verified from the concerned Range of the service provider, if in doubt, instead of holding against the appellant. As regards the surrendering of licence by the Radhika Engineering, the service provider, I find that the service tax registration certificate was surrendered on 1 .....

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cided in favour of assessee. - Appeal No. E/1875/12-Mum - Final Order No. A/870/2015-WZB/SMB - Dated:- 1-4-2015 - M V Ravindran, Member (J),J. For the Appellant : Shri Rajesh Ostwal, Adv. For the Respondent : Shri Ashutosh Nath, Asst Commissioner (AR) ORDER Per: M V Ravindran: This appeal is directed against Order-in-Appeal No. US/787/RGD/2012 dated 19.11.2012. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding denial of CENVAT credit to the appellant on .....

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n the ground that the service tax returns of Radhika Engineering indicate that they have paid the service tax liability on the invoices raised by them for the period 2005-06. It was also the submission by the learned Counsel that there is no time limit to avail CENVAT credit of service tax paid on the services. 4. I find both the lower authorities misunderstood the provisions of CENVAT Credit Rules, 2004. It is rightly pointed out by the learned Counsel that there is no time limit for availing C .....

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