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of <h1>Tribunal allows CENVAT credit on input services but excludes some post 2011. Sales commission service issue pending appeal.</h1> <h3>M/s Shah Alloys Ltd. Versus C.C.E. & S.T. -Ahmedabad-III</h3> M/s Shah Alloys Ltd. Versus C.C.E. & S.T. -Ahmedabad-III - TMI Issues involved:1. Eligibility to avail CENVAT credit of service tax paid on various input services for the relevant periods.2. Eligibility to avail CENVAT credit of service tax on legal services, printing services, and commission to foreign and domestic agents for the relevant periods.Analysis:Issue 1:The first issue pertains to the eligibility of the appellants to avail CENVAT credit of service tax paid on various input services during the relevant periods. The Ld. Advocate argued citing judgments such as Meghmani Dyes & Intermediates Ltd. and others, that most of the services are considered 'input services' except for services like Cab Operator and Maintenance & Repair in relation to cars. The Ld. Advocate requested the issue related to credit on sales commission to be remanded to the adjudicating authority due to a pending appeal before the Hon'ble Gujarat High Court. The Ld. AR for the Revenue supported the findings of the Ld. Commissioner (Appeals).Issue 2:The second issue involves the eligibility to avail CENVAT credit of service tax on legal services, printing services, and commission to foreign and domestic agents for the relevant periods. The tribunal found that credit on service tax paid on most input services is admissible based on previous judgments. However, service tax paid on rent-a-cab, repair, and maintenance in relation to vehicles post 01.04.2011 is not admissible. Regarding the service tax paid on sales commission service, the tribunal remanded the issue to the adjudicating authority pending the outcome of the appeal before the Hon'ble Gujarat High Court.In conclusion, the tribunal disposed of the appeals by allowing CENVAT credit on most input services but disallowing it on specific services post 01.04.2011 and remanding the issue related to sales commission service pending the outcome of a pending appeal before the Hon'ble Gujarat High Court.
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