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2014 (1) TMI 451 - AT - Service TaxWaiver of pre-deposit of Service Tax - MODVAT Credit of Service Tax - C & F agent services - Held that:- as the applicant satisfies the condition of service, the benefit of the credit of Service Tax paid by C & F agent has to be extended to the assessee - Since this would be in relation to business, in addition to the activities relating to the manufacture, the appellants’ action of availing Cenvat credit on the service tax paid by the C&F Agency on such activities cannot be considered as irregular. Thus, the impugned orders are liable to be set aside - Following decision of RASHTRIYA ISPAT NIGAM LTD. Versus COMMR. OF C. EX., VISAKHAPATNAM [2010 (3) TMI 356 - CESTAT, BANGALORE] - Stay granted.
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