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2010 (1) TMI 308 - CESTAT, MUMBAIRemoval of Inputs – reversal of cenvat credit – credit of excise duty was reversed but credit of service tax paid on GTA service not reversed – Held that: - Commissioner (Appeals) has relied on his earlier decisions in respect of M/s. Bansal Alloys & Metals Pvt. Ltd. and M/s. J.S. Khalsa Steel P Ltd. while passing the impugned order. Both these decisions have been set aside by the Tribunal as mentioned above holding that in such a situation in the absence of express provisions for reversing the credit of Service tax attributable to input services associated with the inputs, the question of reversal of credit of Service tax did not arise. It has not been shown that the said orders of the Tribunal have been appealed against and that any stay has been obtained. – service tax credit is not required to be reversed
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