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2011 (8) TMI 301 - AT - Service TaxDemand - availment of cenvat credit of service tax paid to commission agents related to exports as well as domestic clearances - it was noticed that both the lower authorities have not decided the issue on merits but have rejected the claim for cenvat credit on the ground that the appellant had not submitted the points in defence relating to commission agent service but reply related to only CHA service - In any case, if a view is taken that commission agent service did not relate to business activities, the question of place of removal become irrelevant in respect of that service also. This being the position, the legal points to be raised in defence becomes common for the services and therefore, the claim made by the appellant that there was a mistake has to be considered - Decided in favor of the assessee by way of remand
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