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2016 (12) TMI 728 - AT - Service TaxReverse charge mechanism - amount of commission paid to overseas agent - Section 66A of the Finance Act, 1994 - the service tax had to be paid in cash and payment thereof by utilising the cenvat credit was not permissible - Held that: - I find that the issue as to whether service tax can be paid from cenvat account by the appellant under reverse charge mechanism is no more res-integra, in view of the decision of this Tribunal in the case of the appellant Commnr. of Central Excise, Jaipur Versus M/s. Shree Rajasthan Syntex Ltd. & Others [2015 (3) TMI 1241 - CESTAT NEW DELHI] where the Tribunal held that cenvat credit can be utilized for payment of service tax payable under reverse charge mechanism in respect of services received from abroad - appeal allowed - decided in favor of appellant-assessee.
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