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2013 (10) TMI 493 - AT - Central ExciseCenvat Credit of service tax paid on commission charged by commission agents, bank guarantee commission – Held that:- Banks are recovering the service tax which are paid in respect of bank guarantee charges and the bank guarantees are in respect of the manufacture, erection and commissioning of the turbines manufactured by the applicant - Prima facie the same is in respect of the business activity therefore applicant had a strong case in their favour. Credit of Service Tax paid by Commission Agents – Held that:- CCE, Ahmedabad Vs. Cadila Healthcare Ltd. [2013 (1) TMI 304 - GUJARAT HIGH COURT ] the credit of service tax which is paid by commission agents denied - commission agents directly concerned with the sales rather than sales promotion and such service provided by such commission agent would not fall within the purview of main or inclusive part of definition of input service as provided under Rule 2(l) of the CENVAT Credit Rules. Waiver of Pre-deposit – Time Barred Demand - The major portion of the demand is time-barred and demand of Rs. 12,68,136/- is within the normal period of limitation - Prima facie appellant has a strong case on the ground of time-bar - The applicants are directed to deposit the duty amount which is within the normal period of limitation - On deposit of the amount, pre-deposit of the remaining dues are waived – Partial stay granted.
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