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2009 (10) TMI 193 - AT - Service TaxCenvat credit- Input services- the Appellants are engaged in the manufacture of cement and clinker. It has been alleged that the Appellant availed Cenvat credit on input services viz. business auxiliary services, C&F service and cargo handling service. The original Authority confirmed the demand of and imposed penalty along with interest. He also imposed penalty on the Manager of the Appellant Company. The Commissioner (Appeals) upheld the Adjudication. In the light of the decision of CCE v. Bhillai Auxiliary Industries - in which held that commission agent service is included under business auxiliary service, is admissible for Cenvat credit Held that-demand of tax and penalties are not sustainable, set aside the order and appeal allowed.
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