Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 45 - CESTAT NEW DELHICENVAT credit - services received from overseas agents - reverse charge mechanism - denial on the ground that the services received from outside overseas agents cannot be treated as output service for utilising the Cenvat credit account for discharging their service tax liability arising therefrom - Held that: - the subject matter is covered by the CESTAT decision in the case of Kansara Modler Ltd. Vs. CCE, Jaipur-II [2014 (1) TMI 1095 - CESTAT NEW DELHI], where it was held that Once appellant is person liable to service tax, he becomes provider of taxable service - credit allowed - appeal allowed - decided in favor of appellant.
|