2015 (12) TMI 206 - AT - Service Tax

CENVAT Credit - whether the wharfage charges paid by the appellant and service tax paid thereon is admissible to be claimed as Cenvat credit, while there is no dispute as to the availing of such services for providing output service - Held that - The wharfage charges being integrally connected with output service of export, there should not be any dispute to grant Cenvat credit on the service tax paid in respect of the said services since eligibility to the claim was only in question - Decided in favour of assessee.

Summary

The appeal was about claiming Cenvat credit on wharfage charges and service tax paid. The Adjudicating authority questioned the admissibility of the credit due to lack of documents, but the Commissioner's decision was deemed incorrect as audit had examined the relevant documents. The Tribunal allowed the appeal, stating that wharfage charges are connected to output service and Cenvat credit should be granted on the service tax paid.