Customs, Excise and Service Tax Appellate Tribunal

Jaquar & Co. Ltd. v Commissioner of Service Tax

MANU/CE/0798/2014

30.10.2014

Excise

Commissioner, Service Tax cannot delve into correctness of Cenvat

On a perusal of sample debit notes, the nature of the service clarified by the Service Tax registration number, the Tribunal found in favour of the Appellant that service was a Business Auxiliary Service. It added, that once Service Tax paid by the service provider was accepted by the Central Excise authorities, as Service Tax on "Business Auxiliary" service, the Central Excise authority could not seek review of that assessment of the service at the time of considering its Cenvat credit.

Relevant

Pharmalab Process Equipments Pvt. Ltd. vs. Commr. of C. Ex. MANU/CS/0183/2009
Commissioner of C. Ex., Indore vs. Gwalior Chemicals Industries Ltd. MANU/CE/0329/2011
Commissioner of Central Excise, Indore vs. Grasim Industries Ltd. MANU/CE/0406/2011

Tags : business auxiliary service cenvat

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