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Jaquar & Co. Ltd. v Commissioner of Service Tax - (Customs, Excise and Service Tax Appellate Tribunal) (30 Oct 2014)

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


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