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2011 (5) TMI 834 - CESTAT, NEW DELHICenvat credit - whether the appellant is eligible to take credit for the full amount of tax paid on the commission paid to the Agents and for the full amount of tax paid on insurance premium paid - Revenue submits that the appellant had two distinct contracts with their clients for supply of materials and for Erection and Commissioning. Just because commission and insurance premium are paid on the sum of the values of the two contracts it does not mean that services for executing the first contract is input service for executing the second contract – Held that:- When the contract for supply of material is a separate contract the service used for executing the contract cannot be considered as used in providing output service, appellant should deposit an amount of Rs. 30 lakhs, balance dues arising out of the impugned order shall be waived
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