2016 (8) TMI 632

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..... ir records and statutory returns filed with the Department and was found to be ineligible upon scrutiny by the officers of audit - Held that:- the allegation of fraud, suppression, willful misstatement with intend to evade payment of duty has to have some positive act on the part of the appellant to sustain the same. Para 4 of the show cause notice made allegation to this effect without any elabor .....

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..... ligibility of the appellant for service tax credit in respect of service tax paid on transit insurance premium w.r.t. transport of goods from the factory gate to the buyers premises. It is the claim of the appellant that such transit insurance is necessary for safety of the goods and is part of their business expenditure of manufacture and sale of final products, as such eligible for credit. The .....

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..... tine audit cannot result in demand for invoking extended period alleging fraud etc. 2. The learned AR supports the findings of the lower Authorities and submitted that the service tax on transit insurance is clearly not covered by the scope of input services as these services are relating to clearance of goods beyond the place of removal. 3. Heard both the sides and examined the appeal re .....

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