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2013 (4) TMI 217 - AT - Central ExciseAdmissibility of Cenvat Credit – Service Tax paid to commission/selling agent against the services received – Respondent took the credit for the same which was denied by revenue services of selling agent has been availed by the respondents outside their factory premises. Appeal is preferred to Commissioner (Appeals), who set aside the adjudication order. Against the appeal, revenue is before tribunal. Held that - the assessee is entitled to take Cenvat credit of service tax paid by them on the services availed by them in the course of business of manufacturing as held by the Hon'ble High Court of Bombay in the case of Ultra Tech Cement Ltd. [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Appeal as well as the stay application filed by the revenue is dismissed.
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