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2013 (11) TMI 1066 - AT - Service TaxCENVAT Credit - Whether the appellant, a manufacturer of lead and zinc and ingots, would be eligible for cenvat credit of service tax paid on the services of the man power supply for maintenance of lawn and green belt around the factory - Held that:- cenvat credit cannot be denied by re-opening the assessment at the end of the buyer of the inputs without review of the assessment by the jurisdictional Central Excise Authorities/assessing authorities at the supplier’s end - even if the duty has been paid in excess of the amount finally held to be payable, unless the excess duty paid has been refunded, the assessee could claim cenvat credit as the department could not get the duty twice - Following decision in assessee's own case in [2013 (11) TMI 407 - CESTAT NEW DELHI] - Decided in favour of assessee.
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