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Ecil Rapiscan Limited Versus CCCE & ST, Hyderabad

2018 (2) TMI 940 - CESTAT HYDERABAD

CENVAT credit - Commission agent services - common inputs and input services which are used to utilise for trading activity - Held that: - in respect of service tax paid on Commission Agent Services, appellant is not eligible to avail cenvat credit - any commission paid for procurement of business cannot be considered is in relation to business activity and hence held to be ineligible - credit not allowed. - CENVAT credit - trading activity being exempted services - Held that: - Since the is .....

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cate for the Appellant Mrs. B.V. Siva Naga Kumari, Commissioner/AR for the Respondent ORDER [ Order Per : Mr. M. V. Ravindran ] 1. This appeal is directed against Order-in-Original No.49/2012-Adjn. (ST), dated 31.12.2012. 2. Heard both sides and perused records. 3. On perusal of records, it transpires that the issue is regarding denial of cenvat credit of the service tax paid on Commission agent services procured by the appellant and also the ineligible cenvat credit availed in respect of common .....

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it and the amount involved on this account is approximately ₹ 2,43,535/-; appellant is engaged in trading activity also during the period in question and had availed cenvat credit of the common input services and the common case of the revenue is that having not being maintained separate accounts for the same, appellant will have to reverse the amount equivalent to 10% of the purchase value as provided in rule 6(3) A of Cenvat Credit Rules, 2004. The Adjudicating authority confirmed the de .....

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ny insertion made by notification cannot be made applicable for the past period, which can be trouble in nature. He submits that during the trading activity, this was not considered as exempted service by various provisions of the Tribunal. It is his further submission that in any case they have maintained separate books of accounts and proportionate cenvat credit attributable to the trading activity has been availed and plea made before the adjudicating authority who had not considered the same .....

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chika Global Interlinks [2017-TIOL-1235-HC-MAD-ST] has clearly held that pre and post 01.04.2011, trading activity will amount to rendering of exempted services and needs to be reversed. 6. On careful consideration of the submissions made by both parties, I find that in respect of service tax paid on Commission Agent Services, appellant is not eligible to avail cenvat credit and the judgment of Hon ble High Court of Gujarat in the case of Cadila Healthcare Ltd clearly holds that any commission p .....

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