Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (3) TMI 550 - AT - Central ExciseAvailment of CENVAT Credit where service tax paid on reverse charge basis - Revenue was of the view that these activities happen after the export of the goods and, therefore, these services cannot be considered as "input services" for manufacture of the goods. - Commissioner (Appeals) allowed the credit - Held that:- In the case of Commission Agent, it is already well settled that CENVAT credit of tax of duty paid on reverse charge basis under Section 66A of Finance Act, 1994, on services rendered by a Commission Agent located abroad can be taken. I agree with argument of the learned counsel for the respondent that there is no reason to distinguish the services of Commission Agent falling within the ambit at entry to Section 165(105) (19) of the Finance Act, 1994 on a different footing as compared to other services falling within the scope of the same taxing entry for the purpose of allowing CENVAT credit - Decided against Revenue.
|