2015 (5) TMI 1128 - HC - Service Tax

CENVAT credit - input services - Overseas Commission Agent - post removal services - decision in the case of COMMISSIONER OF CENTRAL EXCISE LUDHIANA Versus AMBIKA OVERSEAS 2011 (7) TMI 980 - PUNJAB & HARYANA HIGH COURT contested - Held that - The matter is covered against the appellant by the judgment of the Division Bench of this Court dated 20-7-2011 in the case of Commissioner of Central Excise Ludhiana v. Ambika Overseas 2010 (9) TMI 240 - CESTAT NEW DELHI - Counsel for the appellant stated that the revenue did not challenge that judgment as low revenue was involved - appeal dismissed - decided against Revenue.

Summary

The High Court of Punjab & Haryana admitted an appeal regarding CENVAT Credit on services provided by overseas commission agents. The court upheld the decision that such services do not qualify as input services under the Cenvat Credit Rules, based on a previous judgment. The appeal was dismissed, and no costs were awarded.