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2015 (3) TMI 1058 - AT - Service TaxCenvat credit of Service Tax - C&F agent service, commission agent service and erection, installation and commissioning service - Held that:- Since the issues are covered by the precedent decision of the Tribunal and both sides agree by following the precedent decision, the service tax credit taken by the appellant in respect of C&F agent service is held as correctly taken and the demand is set aside. As regards the commission agent, the credit is held inadmissible and payable, if already taken, with interest. Since till the decision of the Hon'ble High Court of Gujarat rendered in the case of Cadila Health Care Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT], there were decisions taking a view that credit is admissible, I consider that penalty need not be imposed in this case. As regards the amount of ₹ 76,000/- taken as Cenvat credit on erection, installation and commissioning service, the grievance of the Revenue is only that the Commissioner has not recorded any discussion and simply concluded that appellant is eligible. I find this grievance to be valid - credit taken on C&F agent service is held eligible, credit taken in respect of commission agent is held as not correct and the demand for the credit with interest is upheld. As regards the 3rd item, erection, installation and commissioning service, the matter is remanded to the Commissioner (Appeals) to discuss the issue properly and thoroughly and pass a well reasoned order - Decided partly in favour of assessee.
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