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M/s MRF Ltd. Versus Commissioner of Central Excise, Chennai

2016 (2) TMI 215 - CESTAT CHENNAI

Credit of service tax - whether the contractor which had engaged sub-contractor to provide the services and the services so provided suffered service tax, shall disentitle the contractee to avail credit of the service tax so paid to the sub-contractor by the contractor? - Held that:- There is no difference on the fact that the services of CHA who were M/s. SRS Cargo International and others was availed by M/s. MRF Ltd., through its agency M/s. VPC Freight Forwarders (P) Ltd., who in turn engaged .....

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interest of justice.

Department should have enquired as to whether any service tax paid by M/s. VPC Freight Forwarders (P) Ltd., to M/s. SRS Cargo International and others and such taxes have gone to the treasury. For no such enquiry, the appeals where penalty was imposed on the Head Office of M/s. MRF Ltd., those are allowed; waiving such penalties as well as setting aside that part of the impugned orders and the appeals which involved the disallowance of Cenvat credit with interes .....

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de the services and the services so provided suffered service tax, shall disentitle the contractee to avail credit of the service tax so paid to the sub-contractor by the contractor. 2. The appellant took credit of service tax on the basis of invoices raised by M/s. VPC Freight Forwarders (P) Ltd., Chennai which was contractor for M/s. MRF Ltd. The service provider M/s. VPC Freight Forwarders (P) Ltd., engaged M/s. SRS Cargo International and others to provide the service meant for M/s. MRF Ltd. .....

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ue's dispute is that possibility of availing of Cenvat of the M/s. VPC Freight Forwarders (P) Ltd., may not be ruled out since service tax was paid by M/s. VPC Freight Forwarders (P) Ltd., to M/s. SRS Cargo International and others. But such an apprehension could not be established by Revenue without an enquiry done by the Department from any corner. 4. Learned counsel drew attention to page 154 of the appeal folder in appeal record no.E/42430/2013. He says that M/s. VPC Freight Forwarders ( .....

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