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TMI Blog2010 (3) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... iding output service, which was exported. The impugned revision orders have been passed by the jurisdictional Commissioner disallowing a part of the refund amount on the ground that the impugned amount of tax has not been paid to the Government by the service providers supplying the input services. Held that- rule providing for credit availment on payment of value and tax amount by recipient. Cred ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services. 3. Shri S. Sankaravadivelu, ld. Advocate appearing for the appellants states that the refund of accumulated credit cannot be denied to the appellants as the appellants have paid the value and the service tax for the services received. The appellants are not responsible for payment of the service tax on services received by them from their suppliers and it is for the Department to coll ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erse/recover the CENVAT Credit availed of in such cases need not be resorted to as long as the bona fide nature of the consignee's transaction is not in dispute. 6. In case the manufacturer-supplier has received payment from the buyer (including the amount shown as duty of excise) i.e., the person taking CENVAT Credit has made payment of the invoice amount, action should also be taken again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appear to be the intention of the law makers that taking of credit should await actual payment of the excise duty on the inputs or service tax on the input services. In any case, under the liberalized regime now in force, the duty/tax payment at the suppliers end is deferred to the end of the month or quarter. The cited circular also makes it clear that in the event of non-payment of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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