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2013 (3) TMI 519 - AT - Service TaxUtilization Cenvat Credit – Service Tax - Appellant has taken and utilized Cenvat credit on purchase of PMP Certificate on Royalty paid to whirlpool which according to department is not a input services for providing service of Maintenance and Repair. Hence Cenvat credit wrongly taken and utilized is liable to be disallowed and recovered. The appellate authority upheld the adjudication order. Held that – It is not understood the reason why service tax is collected against PMP certificate purchased since service tax is not commodity taxation but only upon providing taxable service, levy of service tax is permitted by Finance Act, 1994. There is no dispute that PMP certificate is relatable to Maintenance & Repair of Whirlpool products since buyers of products of the said concern get assured post sales service.There was no examination done by the authorities below as to the incidence of payment of service tax on royalty. - Decided in favor of assessee.
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