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Reversal of Cenvat Credit of service tax in case of trading activities
Case Law Details
- Case Name
- Orion Appliances Ltd Vs. CST (CESTAT Ahemdabad)
- Courts
- All CESTAT, CESTAT Ahmedabad
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CESTAT decision in the case of Orion Appliances Ltd Vs. CST, Ahmedabad (2010-TIOL-752-CESTAT?
AHM)
Brief Facts:- Orion Appliances Ltd (hereinafter referred to as the „appellant?) was engaged in providing maintenance and repair and commissioning and installation services. The appellant was also engaged in trading activities. The appellant availed CENVAT credit of service tax paid on various input services including advertising, security, courier, telephone and banking services which were used in provision of taxable output services as well as for trading activities.
The app...
The dept. should not have gone for 6(2) and 3(4). The appellant is not eligible to avail the credit intoto in as much as the same has not been used for rendering an output service. In my opinion Tribunals view is corrent and in order