Case Law Details
Case Name : Principal Commissioner of Central Excise Vs Himadri Speciality Chemical Limited (Calcutta High Court)
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All High Courts Calcutta High Court
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Principal Commissioner of Central Excise Vs Himadri Speciality Chemical Limited (Calcutta High Court)
Calcutta High Court held that cenvat credit of service tax paid to the commission agent is available, as the commission so paid is included in the assessable value of the final product.
Facts- An audit was conducted on the respondent for the period from April, 2014 to March, 2015 and the appellant noticed that the respondent has availed and utilized input credit of service tax against the commission paid to various service providers who are acting as commission agents. The department noticed ...
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Author Bio
What is the latest status of Cedilla Health Care case and Ambika Overseas case in Supreme Court .
Has the Himadri Speciality judgement of Calcutta HC reached finality ? My client is in WB and falls under the jurisdiction of Calcutta HC