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TMI Blog2019 (10) TMI 1403X X X X Extracts X X X X X X X X Extracts X X X X ..... a Chowla, JM: The appeal filed by assessee is against order of CIT(A)-37, New Delhi, dated 01.04.2015 relating to assessment year 2012-13 against the order passed u/s section 143(3) of the Income-tax Act, 1961 (in short 'the Act'). 2. The only issue in the present appeal is against the claim of service tax write off of Rs. 22,73,576/-. 3. Briefly facts and circumstances in the case are that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on under the Income tax Act. He thus disallowed the sum of Rs. 22,73,576/- and added the same in the hands of the assessee. The CIT(A) noted and observed as under:- "W.e.f 1st March 2015, time limit for availment of Cenvat Credit has been extended to one year from the date of invoice. This implies that Cenvat credit on inputs and input services which could be earlier (as provided for w.e.f. 01.09 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s also do not prescribe any time limit for the purpose to credit allowed. Hence, receiver of service can avail input tax credit on services received by him without any time limit under Rule 4(1) of Cenvat credit rule." 4. The assessee is in appeal against the order of the CIT(A). 5. Ld.AR for the assessee pointed out that any input of service tax paid was to be set off against the service tax r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sing in the present appeal is against the claim of deduction on account of the service tax paid in the earlier years, but debited during the year. The case of the assessee before us is that the assessee was engaged in the manufacturing of auto parts and on the inputs i.e. raw material service tax was paid by it which in turn could be set off against the service tax receivables. The assessee had no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee. We are of the view that the assessee is at liberty to make the aforesaid claim in the year of its choice and the claim made in the year under consideration, merits to be allowed in the hands of the assessee. We find that the said issue has been decided by the various benches of Tribunal including the decision of Hyderabad Bench of the Tribunal in the case of M/s. NCS Distilleries P.Ltd. vs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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