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2017 (12) TMI 494 - CESTAT AHMEDABADCENVAT credit on the service tax paid on sales commission - N/N. 2/2016 CE(NT) dated 03.02.2016 - Held that: - Tribunal in Essar Steel India Ltd. Vs. C.C.E. & S.T., Surat I [2016 (4) TMI 232 - CESTAT AHMEDABAD] holding that the same is clarificatory in nature and hence, retrospective in application. In other words, even for the period prior to 03.02.2016, the service tax paid on sales commission has been held to be admissible to CENVAT credit. In similar circumstances, a Division Bench of this Tribunal in the case of Ashapura Volclay Ltd and others Vs. C.C., Jamnagar [2017 (6) TMI 659 - CESTAT - Ahmedabad] disposed of the matters, with the liberty to approach the Tribunal after disposal of the cases pending before the higher forum - Appeal disposed of.
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