Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2019 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (3) TMI 46 - CESTAT CHENNAIAdjustment of CENVAT credit in respect of service tax paid to the intermediary MSO who were supplying the signals and link to them - Held that:- The said request is tenable since the appellant would be eligible for CENVAT credit of the service tax paid to the MSO. However, the appellant has to furnish documentary evidence to show that they have paid the service tax to the MSO. For this purpose, we remand the matter to the adjudicating authority who shall look into the plea of adjustment of CENVAT credit for the amount that has to be paid by the appellant. The matter is remanded to the adjudicating authority for the limited purpose of granting the benefit of CENVAT credit on the basis of the documents furnished by the appellant - The penalties are set aside in toto - appeal is partly allowed by way of remand.
|