TMI Blog2016 (8) TMI 310X X X X Extracts X X X X X X X X Extracts X X X X ..... t agency” is, in reality, paid by the appellant; when the appellant is entitled to, and has been claiming, reimbursement of such charges along with the tax thereon from their clients, such activity is not segregatable from other agency functions rendered by the appellant on reimbursement basis. It does not therefore constitute performance of a taxable service insofar as the appellant is concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling the receipt and transportation to end users for manufacture of steel products. In this line of business, the appellant is registered as provider of goods transport agency service and business auxiliary service . For the period from April 2009 to September 2011, the appellant had received commission of ₹ 41,49,428/- which is liable to tax of ₹ 4,27,393/- under the head of busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the CENVAT Credit Rules do not place any distinction or restriction on utilization of the credit of tax paid on input service for discharge of tax liability on output service. Accordingly, it was contended that it was improper on the part of the original authority and the appellate authority to have ordered recovery of the amounts so paid and disallowed the said CENVAT credit which has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen the appellant is entitled to, and has been claiming, reimbursement of such charges along with the tax thereon from their clients, such activity is not segregatable from other agency functions rendered by the appellant on reimbursement basis. It does not therefore constitute performance of a taxable service insofar as the appellant is concerned. Accordingly, utilisation of the credit of tax so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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