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2007 (10) TMI 389 - CESTAT, NEW DELHIGTA – Payment of service tax in Cash - explanation 2(p) to the definition of output service – Held that: - the explanation appears to have been enacted with a view to benefit a person who is liable to pay service tax as the recipient of taxable service, so that he can utilize the cenvat credit for payment of service tax payable by him as recipient of any of the taxable services in respect of which a recipient is held to be liable to pay tax. However, this view would not be tenable, in view of the binding decision of the Division Bench in the case of India Cements Ltd., (2007 -TMI - 1780 - CESTAT, BANGALORE), wherein a manufacturer was given benefit of the explanation to Rule 2(p). – Decided in favor of assessee
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