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2017 (12) TMI 145 - AT - Central ExciseCENVAT credit - input services - Banking and Other Financial Services - Legal Consultancy Services - Held that: - on going through the specimen bills issued by the Bank and enclosed with the Appeal Paper Book, invariably in all the bills Service Tax was paid on the Banking Commission charges in relation to foreign remittance and nowhere the charges in the said bills were collected relating to forward contract entered into between the appellant and the Bank - the Service Tax paid on Commission Charge on foreign remittance is eligible to Cenvat Credit under the category of “Banking and Financial Services”. With regard to Cenvat Credit availed on “Legal Service”, the issue is more of less covered by the Judgment of Hon’ble Allahabad High Court in the case of CCE Vs HCL Technologies Ltd [2014 (11) TMI 663 - ALLAHABAD HIGH COURT], where it was held that Legal Consultancy Services have been held to fulfill the definition of the expression "input service". Appeal allowed - decided in favor of appellant.
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