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2019 (3) TMI 105 - CESTAT BANGALORECENVAT Credit - overriding commission paid to M/s. Monara Engineering & Trading Pvt. Ltd. - Demand alongwith interest and penalty - Held that:- In the present case, it is not disputed that the appellant has in fact received services of overseas trading partner and the same has been used for export of goods. It is also a fact that appellant has actually paid the service tax as applicable under Reverse Charge Mechanism under Section 66A of the Finance Act, 1994. Further, such availment of CENVAT credit of service tax paid on commission should be allowed under CENVAT Credit Rules. Appeal allowed - decided in favor of appellant.
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