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2014 (1) TMI 1007 - CESTAT NEW DELHIBenefit of Notification No. 1/2011 and 2/2011 – Concessional rate of duty - Waiver of pre-deposit – Commission agent services - Held that:- The services were obtained only in respect of Ammonia which is their intermediate product sold to outside parties - The balance ammonia was consumed by them captively – Thus, the commission agent service tax credit stand availed in respect of ammonia sold to outside parties and not in respect of urea cleared in terms of Notification No. 1/2011. Notification No. 1/2011 debars taking of credit of inputs and input services in respect of goods covered under the notification - The appellants have produced on record the invoices showing charging of Service Tax by the commission agents for sale of ammonia and the credit availed by them only in respect of commission paid to the commission agents for sale of ammonia - the appellants has paid the service tax and commission to the commission agents for sale of urea but no service tax credit stand availed by them in respect of such service tax - Prima facie the appellants have made a case in their favour – Pre-deposits waived till the disposal – stay granted.
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