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2014 (3) TMI 563 - AT - Service TaxAvailment of CENVAT Credit - Overseas commission (BAS), Customs House Agents and Terminal Handling Services - Equivalent penalty under Rule 15 of the Cenvat credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944 - Held that:- Service tax paid on overseas commission is available to the assessee as Cenvat credit. Similarly, in case of availability of Cenvat credit paid on the Customs House Agents and Shipping Lines, allowed the same by following the Tribunal in the case of M/s. Vidyut Metallies Pvt. Ltd. Vs. CCE, Mumbai - [2012 (6) TMI 486 - CESTAT, MUMBAI] as also the Tribunal decision in the case of M/s. Steel Strips Wheels Ltd. Vs. CCE, Chandigarh-II - [2013 (3) TMI 399 - CESTAT, NEW DELHI] - Decided against Revenue.
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