9911796707
TMI Blog2015 (10) TMI 1850X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 (9) TMI 74 - CESTAT, CHENNAI ). I also find that as the Credit was taken by the assessee on the basis of TR-6 challan, Explanation to Rule 9 (1) (b) of Cenvat Credit Rules, 2004 is not applicable in the present case. Therefore, I hold that there is no infirmity in the impugned order - Decided against Revenue. - Appeal No. E/793/09 - - - Dated:- 10-10-2014 - Anil Choudhary, Member (J), J. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was noticed that the assessee had paid the sales commission to their foreign agents, who do not have an office in India, under the Business Auxiliary Services during the period 9.7.2004 to 31/7/2004 but no Service Tax was paid by them. On pointing out by the Audit about the non-payment of Service Tax, the assessee paid Service Tax of ₹ 15,87,659/- and availed the credit thereof during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit Rules, 2004 read with Rule 25 of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. 2.1 Being aggrieved, the assessee preferred an appeal before the Commissioner (Appeals), who allowed the appeal of the Respondent herein. 2.2 Being aggrieved, the revenue is in appeal before this tribunal. 3. The learned Addl. Commissioner (AR) appearing for the R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d capital goods and not about input service and for this reason also, the rule is not applicable. Apart from this, Rule 9(b) does not restrict credit on input service of Service of Service Tax as per Finance Act but restricts only for contraventions under Central Excise Act, 1944 and Customs Act, 1962. Therefore, the CENVAT Credit availed by them on the basis of TR-6 challans for payment of Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enue be rejected. 5. Having considered the rival contentions, I find that the issue involved in this case is fully covered by the decision of this Tribunal in the case of JSW Steels Ltd. (supra). I also find that as the Credit was taken by the assessee on the basis of TR-6 challan, Explanation to Rule 9 (1) (b) of Cenvat Credit Rules, 2004 is not applicable in the present case. Therefore, I hol ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
