Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2010 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2010 (1) TMI 390 - CESTAT, MUMBAICenvat Credit- The issue involved in this case is whether the appellant was entitled to avail Cenvat Credit of the Service Tax paid on certain services viz., repair and maintenance services, insurance services, surveys, technical inspection and certification services, and manpower recruitment agency services - all relating to vessels, namely tugs and barges, owned by the appellant. Held that- in the light of the decision of the Tribunal’s Larger Bench in the case of Commissioner v. GTC Industries Ltd. - [2008 -TMI - 31592 - CESTAT MUMBAI], the assessee fails on the substantive issue, thus cenvat credit is not given. The penalty on them is set aside, following the aforesaid precedent. The appeal stands partly allowed.
|