2013 (10) TMI 390

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.... credit of service tax paid on common input services such as security, repair and maintenance, housekeeping, advertising, accounting, sales promotion, telephones, etc. The contention of the Revenue is that the benefit of the Notification is not available in case where CENVAT credit of duty-paid on capital or input goods or CENVAT credit of service tax on input services used for providing such taxable services has been taken. 2. The main contention of the applicant is that the demand is time barred as the demand is for the period October 2006 to March 2008 and show-cause notice dated 15.9.2011 by invoking extended period of limitation on the ground of suppression of facts with intend to evade payment of tax. The contention is that the app....

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....ng Mandap Keeper and Outdoor Catering Services, hence the applicant had rightly availed the benefit of Notification. 3. The Revenue submitted that in the monthly statutory returns, applicants had shown the amount claimed as abatement under the Notification No.1/2006 and in the same declaration applicants gave a declaration that no credit in respect of input services received directly has been taken. These monthly returns are in respect of the Mandap Keeper and Outdoor Catering Services. The contention of the Revenue is that it is only during the audit it was found that applicants are availing credit in respect of service tax paid on input services which are used in or in relation to providing of Mandap Keeper as well as Outdoor Catering ....