Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (1) TMI 460 - AT - Service TaxUtilisation of Cenvat credit for payment under Reverse charge - Whether Cenvat credit can be utilized for discharge of Service Tax liability in respect of overseas commission agent - Reverse charge u/s 68(2) on import of service - Rule 2(1)(d)(iv) - Rule 3(4)(e) of Cenvat Credit Rules, 2004 - Rule 2(p) of Cenvat Credit Rules – Rule 2(r) of Cenvat Credit Rules - Assessee engaged in manufacturer of acrylic fibre, acrylic top etc. - from April, 2007 to September 2008 - Held that:- Following the decision in case of M/s. Shree Rajasthan Syntex Ltd.(2011 (8) TMI 265 - CESTAT, NEW DELHI) that it is not in dispute that as recipient of service from GTA, the appellant is liable to pay service tax by virtue of notification u/s 68(2). If the appellant is the person liable to pay service tax, he would be deemed to be provider of taxable service by fiction of law and, therefore, the service provided by him will be deemed to be output service under Rule 2(p) of the Rules. Therefore, the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission paid to the overseas agents. In favour of assessee
|