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Morarjee Textiles Ltd. Versus Commissioner of Central Excise Nagpur

CENVAT credit - commission paid - commission agent situated abroad - reverse charge mechanism - Held that: - the decision of the Tribunal in the appellant's own case [2015 (2)755 - CESTAT MUMBAI] is squarely on the subject, which clearly indicates that the appellant is eligible to avail the cenvat credit of such commission paid to foreign commission agent. The appellant is eligible to utilize the cenvat credit for discharge of such service tax liability - following the same, the impugned order i .....

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m - A/90602/16/SMB - Dated:- 20-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri Mehul Jivani, C.A., for appellant Shri S. Hasija, Superintendent (AR), for respondent ORDER This appeal is directed against order-in-appeal No. PVR/212/NGP/2012 dated 10.11.2012. 2. Heard both sides and perused the records. 3. The issue is regarding availment of cenvat credit of the service tax paid on the commission to the commission agent situated abroad. It is on record that the appellant had paid commission t .....

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essee and produces a copy of the final order No. A/44/15/SMB dated 2.1.2015. 5. The learned departmental representative, on the other hand, would submit that the decision of the Tribunal in the case of ITC Ltd. vs. CCE, Guntur reported in 2011 (23) STR 41, will be applicable as in that case, the Tribunal has held that a person who is discharging the tax liability as the deemed output service provider, cannot avail the cenvat credit as tax paid by him. 6. On careful consideration of the submissio .....

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