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2013 (11) TMI 915 - AT - Service TaxCenvat credit - Business Auxiliary Service - Services of commission agents – Waiver of Pre-deposit - Revenue was of the view that the service of Business Auxiliary Service (commission agent) used for procuring the sales orders is not input service – Held that:- Relying upon CCE, Ludhiana vs. Rightway Fabrics Pvt. Ltd. [2012 (6) TMI 21 - CESTAT, NEW DELHI] - The commission agent services are covered by the expression sales promotion and activities relating to business – Thus it is covered by the definition of input service and would be eligible for Cenvat credit - The Tribunal being a creature of Central Excise Act, 1944 cannot go into the question of the vires of Rules framed thereunder and while deciding the issue - the Tribunal is required to go by Rules framed by the Central Government under the powers vested on it under Section 37 of the Central Excise Act and if the Cenvat Credit Rules permit Cenvat credit in respect of certain services, the same has to be allowed – Prima facie the appellant have a strong case in their favour - The requirement of pre-deposit of Cenvat credit demand, interest thereon and penalty waived till the disposal – Stay granted.
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