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2015 (5) TMI 1128 - HC - Service TaxCENVAT credit - input services - Overseas Commission Agent - post removal services - decision in the case of COMMISSIONER OF CENTRAL EXCISE, LUDHIANA Versus AMBIKA OVERSEAS [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT], contested - Held that: - The matter is covered against the appellant by the judgment of the Division Bench of this Court dated 20-7-2011 in the case of Commissioner of Central Excise, Ludhiana v. Ambika Overseas [2010 (9) TMI 240 - CESTAT, NEW DELHI] - Counsel for the appellant stated that the revenue did not challenge that judgment as low revenue was involved - appeal dismissed - decided against Revenue.
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