2011 (2) TMI 929

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..... it on service tax being paid by them and as they are not in a position to avail the said credit and are exporting services, such credit is being refunded to them in cash, in terms of the provisions of Rule 5 of the Cenvat Credit Rules. The appellant s contention is that the service tax now being confirmed against them was also available as modvat credit to them and they were in a position to claim .....

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..... hat for the period after 18.04.2006, the appellant is liable to pay service tax, if any. However, he disputes the said demand on various grounds. 3. One of the grounds raised before the adjudicating authority was that the appellant is a STPI (Software Technology Park of India), registered unit and are exporting services. They are availing credit on service tax being paid by them and as they ar .....

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..... te that the matter be remanded to the Commissioner for taking a decision on the said issue. 5. We find force in the above contention of the learned advocate. Accordingly, impugned order is set aside and matter is remanded to Commissioner for consideration of above plea having been raised by the appellant. The appellants are at liberty to rely upon the various decisions of the judicial and quas .....

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