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2018 (9) TMI 1588 - CESTAT CHENNAIBusiness Auxiliary Service - incentives/brokerage received from shipping liners - Extended period of limitation - Held that:- In some of the instances, the assessee have collected profit/margin over and above the reimbursable expenses, but in most cases they have not collected it - this aspect requires verification - matter on remand. Similarly, with regard to the disallowance of credit on input service, the same requires to be remanded to the adjudicating authority so as to give a further chance to the assessee to establish whether they are eligible for the credit on these input services. Appeal allowed by way of remand.
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