Case Law Details
Case Name : Commissioner of Central Excise Vs Neuland Laboratories Ltd. (CESTAT Bangalore)
Related Assessment Year :
Courts :
All CESTAT CESTAT Bangalore
CESTAT, BANGALORE BENCH
Commissioner of Central Excise
V/s.
Neuland Laboratories Ltd.
FINAL ORDER NO.10 OF 2012
APPEAL NO. E/2006 OF 2010
JANUARY 6, 2012
ORDER
1. In this appeal of the department, the short question to be considered is whether the view taken by the lower authorities that the respondent was entitled to take CENVAT credit on stockbroker’s service which was used by the respondent for acquiring shares in another company with which the respondent had entered into an agreement for purchase of electricity for the purpose of manufacture of excisable product is c...
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The assessee is registered under service tax for 4 categories of services. Can service tax credit , which is eligible for taking credit under a category of service, be utilized for the payment of service tax under other category of service.