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2015 (10) TMI 2100 - CESTAT AHMEDABAD

2015 (10) TMI 2100 - CESTAT AHMEDABAD - TMI - Denial of CENVAT Credit - Sales Commission - Bar of limitation - Held that:- the demand of service tax of Commission Agent is required to be upheld on merit, but, it is not sustainable for the extended period of limitation.

Regarding the demand of service tax on construction service for Residential Colony and Decoration charges, the appellant immediately reversed the credit as pointed out by the audit.There is no material available on reco .....

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s set-aside on limitation - Decided in favour of assessee. - Appeal No. : E/10837/2013 - Order No. A/11330/2015 - Dated:- 18-9-2015 - Mr. P.K. Das, Member (Judicial) For the Petitioner : Shri Rahul Gajera, Advocate For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per : Mr. P.K. Das; Heard both sides and perused the record. 2. Learned Advocate appearing on behalf of the appellant submits that they are contesting the denial of CENVAT credit of ₹ 44,476/- availed on sale .....

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on service tax paid by the Commission Agent, for the extended period of limitation. The learned Advocate also relied upon the decision of the Tribunal in the case of Shilp Grauvers Limited vs. CCE & ST, Ahmedabad- Final Order No. A/10701/2015 dated 28.05.2015. I find that the demand of service tax of Commission Agent is required to be upheld on merit, but, it is not sustainable for the extended period of limitation. Learned Advocate submits that the entire demand on this issue is barred by l .....

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