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2009 (8) TMI 382 - AT - Service TaxCenvat Credit- Goods Transport services-Mobile phone service-credit card services-air travel agent- , the Adjudicating Authority has held that the appellants are entitled for Cenvat credit on the services as they have availed the credit within the provisions of law. Aggrieved by the said order, the revenue preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals), in turn, set aside the order passed by the Adjudicating Authority. Held that- the Commissioner (Appeals) setting aside the order, only in brief has held that the Cenvat Credit availed by the appellants are against the provisions of law, which is not acceptable, thus impugned order is set-aside. Appeal is allowed.
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