Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2017 (12) TMI 500

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Service Tax paid on various input services which were not eligible after 01.4.2011 being mentioned under the exclusion clause of the amended definition of ‘input service’. However, I find that prior to 1.4.2011 under various judgments these services were held to be input service and accordingly credit was admissible - Also, as soon as it was pointed out by the audit team of the department in Feb. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he services viz., 'Car/Mobile Insurances' and 'Repair and Maintenance Service of Car' for the period April 2011 to March 2012. 3. The Ld. Advocate, Shri P.P. Jadeja submits that since Cenvat Credit of Service Tax paid on these services were admissible prior to 01.4.2011, inadvertently they continued to avail credit on these services even after 01.4.2011. However, when it was pointed out during th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ion of fact is involved. Consequently, extended period of limitation is applicable for recovery of interest and imposition of penalty. 5. Heard both sides and perused the records. 6. Undisputedly the appellant had availed CENVAT credit of Service Tax paid on various input services which were not eligible after 01.4.2011 being mentioned under the exclusion clause of the amended definition of 'inp .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates