Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2014 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (11) TMI 113 - AT - Central ExciseBenefit of CENVAT Credit Rules, 2004 - Whether the appellant is eligible to avail CENVAT Credit of the Service Tax paid by the commission agent on the goods which were cleared prior to 10.09.2004 - Held that:- payment of Service Tax liability was in respect of the goods which were cleared and exported prior to 10.09.2004. The findings of the first appellate authority are correct to that extent as the services rendered by commission agent were completed prior to 10.09.2004. The invoices raised by the commission agent in January 2005 and March 2005 may not carry any further the case of the appellant as no services were rendered after 10.09.2004 in respect of those invoices. - demand with interest confirmed - penalty waived - Decided partly in favour of assssee.
|