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2018 (2) TMI 940 - AT - Service TaxCENVAT credit - Commission agent services - common inputs and input services which are used to utilise for trading activity - Held that: - in respect of service tax paid on Commission Agent Services, appellant is not eligible to avail cenvat credit - any commission paid for procurement of business cannot be considered is in relation to business activity and hence held to be ineligible - credit not allowed. CENVAT credit - trading activity being exempted services - Held that: - Since the issue is settled that trading activity is an exempted service, appellant needs to follow the rule 6(3A) of Cenvat Credit Rules, 2004 and reverse the cenvat credit availed on trading activity - matter needs verification of the reversal done is in accordance with the law or otherwise. Decided partly against appellant and part matter on remand.
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