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2015 (10) TMI 1574 - AT - Service TaxDenial of CENVAT Credit - credit of service tax on the Commission paid to the agents for sale of finished goods - Held that:- It is evident from the show cause notice that there is no dispute that the appellant sold the goods through Commission Agents and paid the Commission to the Agents. The dispute relates to eligibility to CENVAT credit on the service tax paid on Commission. The findings of the Commissioner (Appeals) that the appellants are selling the goods to their dealers are totally inconsistent witht the allegation in the show cause notice. Hence, such order can not be sustained in the eye of law. - impugned order is set-aside. The matter is remanded to the Commissioner (Appeals) to decide afresh on merits as well as on limitation - Decided in favour of assessee.
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