2013 (8) TMI 24

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Shri G.P. Thomas, A.R. ORDER Per: Mr. M.V. Ravindaran; These stay petitions are filed for the waiver of pre-deposit of amounts of Rs. 23,19,043/- (In appeal No. E/11104 of 2013) and Rs. 12,05,965/- (in appeal No. 11105 of 2013) confirmed as duty along with interest and penalty of Rs. 2000/- imposed in each case under Rule 15(3) of Cenvat Credit Rules, 2004. 2. The above said amounts ha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., we find that the issue involved in this case is regarding availment of cenvat credit of the service tax paid to the Clearing and Forwarding Agent service and the Commission Agents by way of reverse charge mechanism. It is undisputed that the commission has been paid to the Commission Agents and Clearing and Forwarding Agents for the services rendered by them for clearances and sale of the goods,....