Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2013 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (11) TMI 46 - CESTAT AHMEDABADCENVAT credit - Service Tax paid by the sub-contractor - Held that:- Liability has arisen on the appellant on the ground that he has availed in-eligible CENVAT Credit of Service Tax paid by the sub-contractor. The main thrust of the arguments of the assessee is that they have manufactured the final product for which the services were received by them. It is also his submission that the decision of the Tribunal in the case of Polycab Industries [2010 (6) TMI 156 - CESTAT, AHMEDABAD] will cover the issue in their favour. We are of the view that the issue involved in this case is debatable one, in as much as the appellant’s availment of CENVAT Credit of the services rendered by sub-contractor at the site where there was no Central Excise registration obtained by the appellant for manufacturing of final product, is an arguable issue. The decision referred to by also does not give any detailed reasoning to come to a conclusion that the said decision will apply in the case in hand - stay granted partly.
|