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M/s. Cadila Healthcare Limited Versus Commissioner of Central Excise & S.T., Surat

2015 (9) TMI 823 - CESTAT AHMEDABAD

Denial of CENVAT Credit - Invocation of extended period of limitation - whether CENVAT credit of service tax paid on commission charges under Business Auxiliary Services, paid to the Foreign Agency by the appellant will be admissible under Rule 2(l) .....

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Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare [2013 (1) TMI 304 - GUJARAT HIGH COURT]. In the present factual matrix, extended period of limitation for demanding duty can not be invoked as the appellant was under bonafide be .....

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: E/10768/2013 - ORDER No. A/11002/2015 - Dated:- 14-7-2015 - Mr. H.K. Thakur, J. For The Appellant : Shri H.D. Dave, Advocate For The Respondent : Shri T.K. Sikdar, Authorised Representative Per : Mr. H.K. Thakur; This appeal has been filed by the a .....

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e admissible under Rule 2(l) of Cenvat Credit Rules, 2004. 2. Shri H.D. Dave (Advocate) appearing on behalf of the appellant argued that on merits the issue has been decided against the assesses by the Hon'ble Gujarat High Court in the case of CC .....

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ned Advocate argued that admissibility of cenvat credit on Commission Charges paid under reverse charge mechanism was a disputed issue which was settled by the Hon'ble Gujarat High Court in the case of CCE, Ahmedabad vs. Cadila Healthcare (supra) .....

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