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2013 (2) TMI 253 - CESTAT AHMEDABADCENVAT Credit on services like Custom House Agent - denial as the said services does not fall under the definition of input service - appellant paid the said amount under protest & later on filed a refund claim - Held that:- Service Tax paid by CHA services are eligible for availment of CENVAT Credit as decided in JSW Steel Ltd 2012 (2012 (12) TMI 141 - CESTAT, MUMBAI). To that extent, the appellant are eligible for availment of CENVAT Credit and which has been reversed by them under protest is liable to be refunded to them. CENVAT Credit on Service Tax paid on courier services - Held that:- As decided in case of Apar Industries Ltd 2010 (2010 (8) TMI 407 - CESTAT, AHMEDABAD also confirmed in high Court [2013 (2) TMI 276 - GUJARAT HIGH COURT] the appellant is eligible for availment of CENVAT Credit of Service Tax paid on the courier services - in favour of assessee.
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