Home Case Index All Cases Service Tax Service Tax + HC Service Tax - 2016 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (9) TMI 46 - HC - Service TaxWhether on the facts and circumstances, in calculating amount of the eligible Cenvat Credit of service tax paid on common input services margin / value addition on trading of goods is to be considered and not entire sale price / turnover of traded goods - findings of the Tribunal relating are purely and solely based on its decision in Mercedes Benz India Private Limited Vs. The Commissioner of Central Excise, Pune-1 [2014 (4) TMI 12 - CESTAT MUMBAI] while dealing with Rule 6(5) of Cenvat Credit Rules, 2004. Held that:- it may be stated that this Court has dealt with the order passed by the Tribunal in the Appeal of Mercedes Benz India Private Limited at length and coming to the conclusion that findings recorded in the said decision on this question of law cannot be sustained. Thus keeping open contentions of both the sides, this Court allowed the Appeal filed by Assessee - Mercedes Benz India Private Limited, set aside the findings of the Tribunal and remanded the matter back to the Tribunal for fresh finding on this question of law and on the other remaining questions of law raised therein, as they were arising out of the finding to this question of law. In the instant case, as the other questions of law are incidental and arising out of the finding to above question and as the finding to above question being based on the decision of the Tribunal in Mercedes Benz India Private Limited and the questions of law raised for consideration in the decision of Mercedes Benz India Private Limited (Supra) being remitted back, it becomes necessary to remit the questions of law raised in the present Appeals also to the Tribunal for its fresh decision. Therefore, keeping open contentions of both the sides, we allow these two Appeals by setting aside the impugned order of the Tribunal to the extent that the same fails to deal with above question raised. The remaining questions in the said Appeal, except those which are not pressed, being incidental and arising out of above question, they are also remitted back for the Tribunal to answer them as well. - Matter remitted back
|