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Dhanshree Ispat Versus Commissioner of Customs and Central Excise

2016 (8) TMI 310 - CESTAT MUMBAI

Cenvat credit – credit of service tax paid on GTA service while claiming the same as re-reimbursement of expenses for providing Business auxiliary services - commission agent servcies - Held that: - the tax amount on availment of service of “goods transport 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 function .....

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- Dated:- 8-7-2016 - Shri C J Mathew, J. For The Appellant : hri D.R. Gadekar, Consultant For The Respondent : Shri S.R. Nair, E.O. (AR) By a common order these two appeals, namely, ST/88651/2014 & ST/88676/2014 against orders-in-appeal No. AV(85)70/2014 and AV(86)71/2014 both dated 23rd May 2014 are taken up for disposal. 2. The appellant M/s Dhanshree Ispat, is a commission agent who acts on behalf of producers of sponge iron handling the receipt and transportation to end users for manufac .....

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/- and ₹ 18,224/- had been availed for discharge of tax liability. The show cause notice for the recovery of the tax dues discharged by CENVAT credit was issued on 20th December 2011 while the second show cause notice was issued on 9th April 2013. In both these proceedings, in addition to recovery of the amount paid through CENVAT credit, appropriate interest and penalties under section 78 have been imposed. 3. Learned Counsel for the appellant asserts that the CENVAT credit availed on tax .....

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aid CENVAT credit which has been availed against proper documentation. 4. Learned Authorized Representative, on the other hand, submits that the appellant though dealing with the goods transport agency and thus discharging the tax liability, was merely acting as an agent of the buyer of the sponge iron with contractual recourse to reimbursement of the freight as well as the tax paid thereon by the customers to whom the sponge iron is delivered. Accordingly, by no stretch of imagination can this .....

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