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2018 (2) TMI 1227 - AT - Central ExciseCENVAT credit - input services - Brokerage for procuring inputs - bank charges - pest control - job work charges - cab operator - maintenance and repair services in relation to cars - commission paid to domestic and foreign selling agents - legal services - printing service - commission to foreign and domestic agents - Held that: - credit on service tax paid on the input services namely, Broakerage for procuring inputs, bank charges, pest control, job charges, legal services, printing service is admissible to credit - reliance placed in the case of Meghmani Dyes & Intermediates Ltd. vs CCE Ahmedabad [2014 (1) TMI 558 - CESTAT AHMEDABAD]. Service tax paid on rent-a-cab, repair and maintenance in relation to vehicles for the period after 01.04.2011 is not admissible. Regarding, the service tax paid on sales commission service, the order of the Tribunal in the case of Essar Steel India Pvt. Ltd. [2016 (4) TMI 232 - CESTAT AHMEDABAD] has been challenged by the Revenue and the same is on board of the Hon’ble Gujarat High Court. Therefore, this issue is remanded to the adjudicating authority to decide the same on the basis of outcome of the aforesaid pending appeal before the Hon’ble Gujarat High Court. Decided partly in favor of assessee, partly against assessee and part matter on remand.
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