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2018 (7) TMI 1065 - GUJARAT HIGH COURTCENVAT Credit - service tax paid on sales commission - amendments in relevant statutory provisions - Held that:- A co-ordinate bench of the Tribunal in case of M/s. Essar Steel India Ltd. vs. C.C.E. & S.T., Surat-I,[2016 (4) TMI 232 - CESTAT AHMEDABAD] had held that such amendments were clarificatory in nature and therefore even with respect to cases arising prior to the amendment service tax paid on sales commission would be eligible for cenvat credit. It was noticed that such judgement of the Tribunal has been carried in appeal by the department before the High Court - such appeal is admitted and is pending [2016 (6) TMI 1305 - GUJARAT HIGH COURT]. The Tribunal ought not to have disposed of the appeals in the above manner. The appeals presently stands disposed of without finality. Even after the High Court decides the issue, it is not clear how the outcome would apply to the appeals which are disposed of by the Tribunal by the present judgement. Notice for final disposal returnable on 05.07.2018.
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