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2015 (3) TMI 87 - AT - Service TaxCENVAT Credit - Whether CENVAT credit of service tax paid on input services can be taken when the service provider has paid the service tax with interest and has approched the Settlement Commission for settling the case - Held that:- when the service provider had approached the Settlement Commission, the appropriate course of action by the Commissioner is to wait for the decision of the Settlement Commission or the decision of the adjudication proceedings if the Settlement Commission has rejected the application. Therefore, we consider that the adjudication order is premature - In the result, the impugned order is set aside and the matter is remanded to the adjudicating authority - Following decision of Indian Oil Corporation Ltd. Vs. CCE, Mumbai-II [2011 (6) TMI 520 - CESTAT, MUMBAI] - Decided in favour of assessee.
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