2015 (3) TMI 1058

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....AR), for the Appellant. Shri B. Venugopal, Advocate, for the Respondent. ORDER The issue involved is eligibility of the appellants for Cenvat credit of Service Tax paid on C&F agent service, commission agent service and erection, installation and commissioning service. 2. As regards C&F agent service, the learned counsel submits that this issue as well as the issue relating to Ser....

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.... Gujarat rendered in the case of Cadila Health Care Ltd. [2013-TIOL-12-HC-AHM-ST = 2013 (30) S.T.R. 3 (Guj.)], there were decisions taking a view that credit is admissible, I consider that penalty need not be imposed in this case. As regards the amount of Rs. 76,000/- taken as Cenvat credit on erection, installation and commissioning service, the grievance of the Revenue is only that the Commissio....