Cenvat Credit can be utilized for payment of service tax on import of services

Paharpur Cooling Towers Ltd Vs Commissioner of Service Tax (CESTAT Kolkata)

CESTAT Kolkata held that Cenvat Credit can be utilized for payment of service tax on ‘import of services’. Accordingly, duty demand denying the same is unsustainable.

Facts- The Appellant are engaged in the manufacture of cooling towers and parts thereof at their factories located at various locations in India. A Show Cause Notice was issued to

Please become a Premium member. If you are already a Premium member, login here to access the full content.