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2013 (8) TMI 232 - CESTAT AHMEDABADCenvat Credit - Input services - Commission paid to the foreign agents - whether the manufacturer is entitled for credit in respect of credit of Service Tax paid on commission agents service. – Held that:- Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT] (Guj.), held in favour of the Revenue - Court is unable to concur with the contrary view taken by the Punjab and Haryana High Court in Commissioner of Central Excise, Ludhiana v. Ambika Overseas [2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT] – Decided against the Assessee. Limitation - Held that:- In the case of Cadila Healthcare Ltd., the decision of the Tribunal was in favour of the manufacturer, therefore, it can not be presumed any suppression of fact – Merit in the contention of the applicant that the demand by invoking extended period of limitation is not sustainable. Held that:- Applicants are directed to deposit an amount of Rs.1 Crore (Rupees One Crore only) within a period of eight weeks – Subject to compliance of pre-deposit, stay granted.
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