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2017 (4) TMI 839 - AT - Central ExciseCENVAT credit - credit availed on this service is denied for the reason that rail freight was brought under service tax net only w.e.f 01.09.2009 - Held that: - if the service provider is a person other than Government Railways the services are liable for levy of service tax. The various invoices produced alongwith the appeal memorandum shows that the appellants have received the services of transportation of goods on rail from M/s Boxtran and Concor. These are agencies which undertake transportation of goods by rail operated by the Indian Railways. Therefore the service tax has been rightly collected by these companies and rightly paid by the appellant. In that case the appellants are eligible for credit, off the service tax paid on transportation of goods by rail. The services received by the appellant for repair/maintenance of SAP software is a taxable service. The appellant is therefore eligible for credit. CENVAT credit - demurrage charges - Held that: - The invoices establish that the said service tax was paid in respect of demurrage charges incurred by them for the goods imported, which was used by them in the factory. Therefore the credit has been wrongly denied. Appeal allowed - decided in favor of assessee.
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