TMI Blog2012 (4) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... re brought into play w.e.f. 18.04.2006 no liability arises of payment of service tax - issue is decided by Hon'ble Supreme Court in the case of Indian National Shipowners Association Vs UoI (2010 - TMI - 78723 - Supreme Court of India) – in favour of assessee. Demand of CENVAT Credit on Service Tax on the outward transportation – Held that:- The judgment of Larger Bench of the Tribunal in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of Mild Steel Submerged Arc Welded Pipes (SAW pipes) falling under Chapter 73 of First Schedule to Customs Excise Tariff Act, 1985 and are paying Service Tax on the services of transport of goods by road in respect of inward transportation of input and outward transportation of finished goods since 1.1.2005 under the Business Auxiliary Service provided by them. The appellants were avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the commission paid to the agent situated abroad by reverse charge mechanism is now a settled law, inasmuch as prior to 16.06.2006, the Service Tax liability does not arise as has been settled by Hon ble Apex Court in the case of Indian National Shipowners Association Vs UoI 2009 (13) STR 235 (Bom) and various other decisions as follows: i) Indian National Shipowners Association Vs UoI 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour of the appellant. 5. Ld.SDR would reiterate the findings of adjudicating authority on both the issues. 6. We have considered the submissions made at length by both the sides and perused the records. 7. The first issue to be settled is that whether the appellant is liable to discharge the Service Tax liability on the commission paid by them during the period from 09.07.04 to 15.06 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the CENVAT Credit on the Service Tax paid on outward transportation is related to the business and is covered under the definition of input services under Rule 2(l) of CENVAT Credit Rules, 2004. The said decision has been upheld by Hon'ble High Court of Karnataka as correctly pointed out by ld.Counsel. 9. Since both the issues have already attained finality at the hands of higher judicial fora ..... X X X X Extracts X X X X X X X X Extracts X X X X
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