https://www.taxtmi.com/caselaws?id=207999 The Tribunal allowed the appeals filed by M/s. Century Rayon, affirming their entitlement to claim CENVAT credit on service tax paid to Foreign Commission Agents. The Tribunal held that the 2008 Circular allowing such credit prevailed over the 2005 Circular, emphasizing that service tax paid under Section 66A was available as input credit under CENVAT Credit Rules if the services were used as input services. The decision of the Punjab & Haryana High Court further supported the appellants' eligibility for the credit, overturning the lower authorities' denial of the same based on the 2005 Circular. en-us Mon, 05 Dec 2011 00:00:00 +0530 Tue, 29 Apr 2014 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207999 The Tribunal allowed the appeals filed by M/s. Century Rayon, affirming their entitlement to claim CENVAT credit on service tax paid to Foreign Commission Agents. The Tribunal held that the 2008 Circular allowing such credit prevailed over the 2005 Circular, emphasizing that service tax paid under Section 66A was available as input credit under CENVAT Credit Rules if the services were used as input services. The decision of the Punjab & Haryana High Court further supported the appellants' eligibility for the credit, overturning the lower authorities' denial of the same based on the 2005 Circular. Case-Laws Service Tax Mon, 05 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207999