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2014 (2) TMI 198 - CESTAT CHENNAIWaiver of pre-deposit of tax - Denial of CENVAT Credit - Held that:- CENVAT credit was denied to the applicants who are engaged in the manufacture of finished leather. They received the services of various foreign commission agents for marketing purposes and paid tax and also availed credit. The demand of Rs.4.48 lakhs was raised denying CENVAT credit under Rule 5 of Taxation of Services (provided from outside India and received in India) Rules, 2006 - applicant is not entitled to avail credit on the tax paid on service rendered by their foreign commission agents - Prima facie, it appears that they have not produced the documents in respect of denial of credit of Rs.1.20 lakhs - Conditional stay granted.
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