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2010 (12) TMI 90 - AT - Service TaxCenvat Credit - Input Services - service tax paid on certification of pollution level - Held that: - where service tax or Central Excise duty was paid on any service or any excisable goods, as the case may be, by the service provider or the manufacturer of the goods, as the case may be, CENVAT credit thereof would be admissible to the service recipient or, as the case may be, the manufacturer of the final product who has used the aforesaid goods as inputs in the manufacture of final products. The departmental authorities having jurisdiction over the service recipient / manufacturer of final products cannot sit in judgement over the taxability of the service or excisability of the inputs, which function belongs to the departmental authorities having jurisdiction over the service provider/input manufacturer. This settled position of law is squarely applicable to the present case. - Cenvat Credit allowed
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