The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in M/s. Venus Wire Industries Pvt. Ltd v. Commissioner of Central Excise & Service Tax, held that the Cenvat Credit is allowable on service tax portion given to the Chartered Accountants Firm for the representational services.
The assessee, in the instant case, engaged the chartered accountant firm for preparation of the review petition for the purpose of effective participation before the anti-dumping authorities. The service tax amount claimed by the chartered accountant’s firm in its bill was taken as Cenvat credit by the assessee.
However, the department denied the claim on the ground that said service is neither confirming to legal service, nor finance service and accordingly, the assessee should not be eligible for the Cenvat benefit.
Allowing relief to the assessee, the Tribunal noted the fact that the Chartered Accountant service was used/utilized by the assessee in context with preparation of review petition for filing before the anti-dumping authorities in U.S., for the goods exported by the assessee.
“Since such disputed service is in context with the goods exported by the assessee, availment of Cenvat benefit on such service should be considered as input service, for the purpose of the benefit of Cenvat credit. Therefore, I do not find any merit in the impugned order, so far as it denied the Cenvat credit on chartered accountant service used by the assesee for anti-dumping representational matters,” the Tribunal said.
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