9911796707
TMI Blog2012 (7) TMI 745X X X X Extracts X X X X X X X X Extracts X X X X ..... sury - Original authority has to be satisfied that requirement of Rule 9(5) of the Cenvat Credit Rules is fulfilled and service tax paid was relating to input service that was ultimately used in manufacture of excisable goods - matter is remitted back to the Original authority - E/323 OF 2009-SM - 448 OF 2011 SM (BR) - Dated:- 12-7-2011 - D.N. PANDA, J. Amit Jain for the Appellant. S.K. Bhaskar for the Respondent. ORDER 1. The dispute relates to disallowance of cenvat credit of Rs. 27,996/- towards service tax on insurance premium paid and service tax of Rs. 81,285/- paid against business auxiliary service availed by the appellant. Both the authorities held against the appellant finding that there was no evidence sugge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on record, there is no question of disallowance of cenvat credit. 2.3. Further submission of the appellant was that the appellant acted under bona fide belief of admissibility of cenvat credit for which there shall not be any penal consequence of law. Also it was submitted by the appellant that the proceeding is time barred and there was no suppression of facts. 3. On the other hand ld. DR supports the order passed by both the authorities below bringing out the fact that when the credit of service tax paid by clearing and forwarding agent was availed, the appellant not being an Input Service Distributor, it is not entitled to the benefit of cenvat credit of the service tax paid on such services. He also explains that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xpense as is reflected from page 42 to page 55 of the appeal folder. The Department is required to find out whether the service tax was realised by M/s Yadav Associates and if so, whether paid to the treasury. The appellant's claim that the appellant's name appears in the respective bill in the aforesaid pages shall not ipso facto entitle it to the claim but subject to verification of the records of Yadav Associates as to use of such service in or in relation to manufacture. Once the payment of service tax has been made by M/s. Yadav Associates to the Treasury, the appellant may not be denied the benefit of cenvat credit, subject to appropriate examination of the allegation in para 5 of the show cause notice and proving use of the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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