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2019 (2) TMI 1035 - AT - Service TaxCENVAT Credit - Input services - service tax paid by them on the commission charged by the commission agents as the service of commission agent does not have a direct link in providing the output services, or in the manufacture of their finished goods - Held that:- The matter is no longer res integra as the issue has already been decided in the appellants own case M/S GENUS POWER INFRASTRUCTURE LTD. VERSUS CST, JAIPUR - I [2016 (10) TMI 578 - CESTAT NEW DELHI] where it was held that overseas commission agents used for procuring orders would be covered under input service - credit allowed - appeal allowed - decided in favor of appellant.
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