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2013 (8) TMI 24 - AT - Central ExciseWaiver of pre-deposit – Stay applications - Issue involved in this case is regarding availment of cenvat credit of the service tax paid to the Clearing and Forwarding Agent service and the Commission Agents by way of reverse charge mechanism – Held that:- Commission has been paid to the Commission Agents and Clearing and Forwarding Agents for the services rendered by them for clearances and sale of the goods, manufactured by the appellant. Issue seems to be settled in favour of the assessee in view of the decisions in the cases MTR Foods Limited [2011 (1) TMI 143 - CESTAT, BANGALORE]; Godfrey Philips India Limited [ 2008 (12) TMI 90 - CESTAT, AHMEDABAD]; Mileen Engineers [2010 (8) TMI 200 - CESTAT, MUMBAI ] – Waiver of pre-deposit allowed – Decided in favor of Assessee.
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