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2015 (3) TMI 1058 - CESTAT BANGALORE

2015 (3) TMI 1058 - CESTAT BANGALORE - 2015 (39) S.T.R. 866 (Tri. - Bang.) - Cenvat credit of Service Tax - C&F agent service, commission agent service and erection, installation and commissioning service - Held that:- Since the issues are covered by the precedent decision of the Tribunal and both sides agree by 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 com .....

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e Revenue is only that the Commissioner has not recorded any discussion and simply concluded that appellant is eligible. I find this grievance to be valid - credit taken on C&F agent service is held eligible, credit taken in respect of commission agent is held as not correct and the demand for the credit with interest is upheld. As regards the 3rd item, erection, installation and commissioning service, the matter is remanded to the Commissioner (Appeals) to discuss the issue properly and thoroug .....

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p;As regards C&F agent service, the learned counsel submits that this issue as well as the issue relating to Service Tax paid on commission agent service came up before this Tribunal and this Tribunal vide order as reported at 2014-TIOL-2522-CESTAT-BANG = 2015 (38) S.T.R. 259 (Tri. - Bang.) decided that appellant is eligible for Cenvat credit in respect of C&F agent service received by them but in respect of commission agent service, it was held that appellant is not eligible. Since the .....

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