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2013 (11) TMI 556 - AT - Service TaxDemand of service tax - Business Auxilliary Service - Availment of CENVAT Credit - Assessee not a registered company - Services of technical inspection and certification - Held that:- revenue contended that appellants had paid the tax by utilizing CENVAT credit for payment of taxes on ‘Business Auxiliary Services’ and since at that time they were not registered, CENVAT credit available in their books could not have been utilized. - there is no provision restricting the credit to the person who is registered only. - benefit of credit allowed. Technical inspection and certification services - Held that:- Commissioner has relied upon clause 8.1 of the agreement which provides for inspection of the fields by the officers of the company and puts a condition on the farmers to allow the officials of the company to visit their farm and give advice. We find that there is no mention of any remuneration or fee for this service rendered by the appellant. On the other hand, we find that in para 3.1, there is a specific provision for charging fee and recovering same for giving technical advice. In fact, the learned advocate submitted that this amount demanded has been worked out on the basis of fee received by the appellant as per the clause 3.1 of the agreement. Therefore, we find that in the impugned order, demand has been confirmed on an activity for which no fee has been charged - appellant has made out a prima facie case in their favour. - stay granted.
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