https://www.taxtmi.com/caselaws?id=762147 CESTAT Kolkata allowed the assessee's appeal partially in a Service Tax demand case. The tribunal set aside demands for FY 2008-09 to 2011-12 on limitation grounds, as audit findings showed no liability for these years. For FY 2012-13, the matter was remanded for verification of payment basis vs mercantile system claims. The tribunal appropriated Rs.17,00,404 already paid before notice issuance and allowed CENVAT credit for employee transportation services as eligible input services. Revenue's appeal was dismissed as withdrawn under National Litigation Policy due to amount being below threshold limit. en-us Thu, 21 Nov 2024 00:00:00 +0530 Mon, 25 Nov 2024 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762147 CESTAT Kolkata allowed the assessee's appeal partially in a Service Tax demand case. The tribunal set aside demands for FY 2008-09 to 2011-12 on limitation grounds, as audit findings showed no liability for these years. For FY 2012-13, the matter was remanded for verification of payment basis vs mercantile system claims. The tribunal appropriated Rs.17,00,404 already paid before notice issuance and allowed CENVAT credit for employee transportation services as eligible input services. Revenue's appeal was dismissed as withdrawn under National Litigation Policy due to amount being below threshold limit. Case-Laws Service Tax Thu, 21 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762147