Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2014 (1) TMI 358

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ider to the appellant. We find that the appellant cannot be faulted with for availing Cenvat credit of Service Tax paid for which he has already made the payment to the service provider. Non-payment of the Service Tax liability by the service provider to Government agency, prima facie, cannot be held against the appellant. Hence, we find that the appellant has made out a prima facie case for waive .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the submissions made by both sides, we find that the appellant has paid to the security provider the amount raised by them for the services rendered. The said invoices also indicate that the Service Tax charged by the service provider to the appellant. We find that the appellant cannot be faulted with for availing Cenvat credit of Service Tax paid for which he has already made the payment to the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates