https://www.taxtmi.com/caselaws?id=245300 CENVAT credit of service tax paid on CHA services and commission agent services was not required to be reversed where imported goods were sold as such, because the governing rules did not expressly provide for reversal of input-service credit in that situation. The Tribunal applied the input, input service, credit and reversal provisions, together with the principle that a taxing provision cannot be extended by implication. On that basis, the demand and penalty on the stated ground were unsustainable, and the assessee succeeded with consequential relief. en-us Wed, 29 Jan 2014 00:00:00 +0530 Wed, 26 Mar 2014 08:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245300 CENVAT credit of service tax paid on CHA services and commission agent services was not required to be reversed where imported goods were sold as such, because the governing rules did not expressly provide for reversal of input-service credit in that situation. The Tribunal applied the input, input service, credit and reversal provisions, together with the principle that a taxing provision cannot be extended by implication. On that basis, the demand and penalty on the stated ground were unsustainable, and the assessee succeeded with consequential relief. Case-Laws Central Excise Wed, 29 Jan 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245300