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2014 (8) TMI 477 - AT - Service TaxDenial of benefit of Cenvat credit - Invoices on the name of CHA or sub-contractor - Held that:- If the bills of other agencies engaged by CHA are directly linked to the imports made by the assessee and CHA was only acting as a intermediary, the benefit of credit of service tax paid by the other agencies should not be denied to the appellant. As such I set aside the confirmation of demand on the said ground and remand the matter to the original adjudicating authority to verify the correctness of the statement made by the appellant and if the bills raised by the other agencies can be linked to the imports made by the appellant, the credit should be allowed. - Decided in favour of assessee.
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