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COMMISSIONER OF C. EX., CUS. & S.T., TIRUPATI Versus NUTRINE CONFECTIONERY CO. LTD.

2015 (3) TMI 1058 - CESTAT BANGALORE

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 .....

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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) TMI 304 - GUJARAT HIGH COURT], there were decisions taking a view that credit is admissible, I consider that penalt .....

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imply 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 uphe .....

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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 eligib .....

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ue 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 eligi .....

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gree 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 commission agent, the credit is held inadmissible and p .....

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