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2012 (12) TMI 648 - AT - Central ExciseCenvat Credit denied - services related to clearance of finished goods beyond the place of removal - nexus to manufacturing activities - Held that:- As decided in M/s. Lanco Industries Ltd. vs. CCE, Tirupathi [2009 (7) TMI 125 - CESTAT, BANGALORE] the credit of service tax paid on commission to agents is admissible. M/s. Cadila Healthcare Ltd. vs. CCE, Ahmedabad (2009 (8) TMI 172 - CESTAT, AHMEDABAD) the clearing and forwarding agents services is eligible for cenvat credit of service tax & in case of M/s. Nilkamal Crates and Bins vs. CCE, Vapi (2010 (2) TMI 232 - CESTAT, AHMEDABAD) credit of service tax under business auxiliary services or commission on export sales was held admissible. Thus all the decisions support the claim of the appellant that they are eligible for the benefit of service tax credit taken by them - in favour of assessee.
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