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2018 (9) TMI 918 - AT - Service TaxCENVAT Credit - availability of credit to the main contractor who had sub-contracted the job - quantification of the value for which the input credit - Held that - CBEC Circular No. 96/7/2007-S.T. allows this kind of credit under Cenvat Credit Rules if the work is subcontracted by the main contractor - the Order is required to be set aside and matter remanded to the Adjudicating Authority for denovo consideration - appeal allowed by way of remand.
Issues: Availability of cenvat credit to main contractor who sub-contracted the job; Quantification of value for input credit under Cenvat Credit Rules, 2004.
The judgment addresses the issue of cenvat credit availability to a main contractor who sub-contracted a job, focusing on quantifying the value for input credit under the Cenvat Credit Rules, 2004. The appellant's advocate argued that the Adjudicating Authority had previously allowed cenvat credit for subcontracted work in a subsequent period, citing CBEC Circular No. 96/7/2007-S.T. The advocate contested the Adjudicating Authority's statement that the entire work was sub-contracted, asserting that only part of the contract was subcontracted. The Revenue's representative acknowledged consistency in legal principles with an earlier period and suggested remanding the matter for demand re-quantification based on the Circular. The Tribunal concluded that the Order needed to be set aside and remanded for de novo consideration by the Adjudicating Authority, directing the appellant to provide all relevant materials promptly for a swift conclusion of the case. The judgment emphasizes the importance of accurate quantification of cenvat credit for subcontracted work under the Cenvat Credit Rules, 2004. It highlights the need for adherence to legal principles and circulars issued by the CBEC for consistent application in similar cases. The Tribunal's decision to remand the matter back to the Adjudicating Authority underscores the significance of proper documentation and evidence presentation for a fair and expeditious resolution. The directive for the appellant to produce all relevant materials promptly demonstrates the Tribunal's commitment to ensuring a thorough and efficient reconsideration of the case.
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