TMI Blog2015 (3) TMI 1058X X X X Extracts X X X X X X X X Extracts X X X X ..... following the precedent decision, the service tax credit taken by the appellant in respect of C&F agent service is held as correctly taken and the demand is set aside. As regards the commission agent, the credit is held inadmissible and payable, if already taken, with interest. Since till the decision of the Hon'ble High Court of Gujarat rendered in the case of Cadila Health Care Ltd. [2013 (1) T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a well reasoned order - Decided partly in favour of assessee. - ST/105/2008/-SM - Final Order No. 20801/2015 - Dated:- 19-3-2015 - Shri B.S.V. Murthy, Member (T) Shri R. Gurunathan, Additional Commissioner (AR), for the Appellant. Shri B. Venugopal, Advocate, for the Respondent. ORDER The issue involved is eligibility of the appellants for Cenvat credit of Service Tax paid on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as correctly taken and the demand is set aside. As regards the commission agent, the credit is held inadmissible and payable, if already taken, with interest. Since till the decision of the Hon'ble High Court of Gujarat rendered in the case of Cadila Health Care Ltd. [2013-TIOL-12-HC-AHM-ST = 2013 (30) S.T.R. 3 (Guj.)], there were decisions taking a view that credit is admissible, I consider t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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