https://www.taxtmi.com/caselaws?id=378907 The Tribunal upheld the Commissioner (Appeals)'s decision to set aside the service tax demand on Tata Ryerson Limited (TRL), determining that the cutting/slitting of duty-paid Cold Rolled Coils did not constitute a taxable service under 'Business Auxiliary Service.' It also affirmed the appropriateness of the central excise duty paid by TRL and the lawful utilization of CENVAT credit, citing judicial precedents to prevent double jeopardy. The Tribunal dismissed the appeal, finding no grounds to interfere with the lower authorities' rulings. en-us Tue, 22 Jan 2019 00:00:00 +0530 Wed, 24 Apr 2019 09:10:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378907 The Tribunal upheld the Commissioner (Appeals)'s decision to set aside the service tax demand on Tata Ryerson Limited (TRL), determining that the cutting/slitting of duty-paid Cold Rolled Coils did not constitute a taxable service under 'Business Auxiliary Service.' It also affirmed the appropriateness of the central excise duty paid by TRL and the lawful utilization of CENVAT credit, citing judicial precedents to prevent double jeopardy. The Tribunal dismissed the appeal, finding no grounds to interfere with the lower authorities' rulings. Case-Laws Service Tax Tue, 22 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378907