Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2024 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (1) TMI 643 - CESTAT CHANDIGARHCENVAT Credit of service tax paid - import of services under reverse charge mechanism for the period prior to 18.04.2006 - invocation of Extended period of Limitation - HELD THAT:- This issue is no more res-integra and has been considered by various benches of the Tribunal and it has been consistently held by the Tribunal that the assessee is entitled to cenvat credit of service tax paid under reverse charge mechanism on the services received from Foreign Service provider prior to 18.04.2006. This issue was finally settled by the Hon’ble Supreme Court [2022 (11) TMI 48 - SUPREME COURT] wherein it has been held that if the services are provided by a non-resident and are received outside India, the service would be taxable from 18.04.2006. Invocation of extended period of limitation - HELD THAT:- Keeping in view the fact that the position of law was not clear during the relevant time, invocation of extended period of limitation is not justified because the appellant has not suppressed any material fact from the department and was subject to regular audit and has been regularly filing monthly service tax returns with the department. Therefore, the invocation of extended period is not justified in the facts and circumstances of this case. The impugned order is bad in law on merits as well as on limitation - Appeal allowed.
|