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TMI Blog2013 (1) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... TMI 265 - CESTAT, NEW DELHI) that it is not in dispute that as recipient of service from GTA, the appellant is liable to pay service tax by virtue of notification u/s 68(2). If the appellant is the person liable to pay service tax, he would be deemed to be provider of taxable service by fiction of law and, therefore, the service provided by him will be deemed to be output service under Rule 2(p) of the Rules. Therefore, the appellant is entitled to utilise the Cenvat credit for discharge of Service Tax for the commission paid to the overseas agents. In favour of assessee - E/1048-1050 OF 2011-SM (BR) - FINAL ORDER NOS. 1004 - 1006/2012 SM(BR) - Dated:- 19-7-2012 - MS. ARCHANA WADHWA, J. Hrishikesh Jha for the Appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch, the services in question cannot be held to be output services so as to utilise the credit so earned by them. The stand of the Revenue is that after the deletion of Explanation appearing in Rule 2(p) of Cenvat Credit Rules, which conferred status of output service provider to an assessee, the assessee cannot be held to be a provider of output services. Inasmuch as the said deletion took place on 18.4.06, the appellants are not entitled to utilise the credit. 4. After hearing both sides, I find that period involved in the present appeal is from April, 2007 to September 2008. There are various decisions of the Tribunal as also of various High Courts laying down that the Cenvat credit earned on various input capital goods or input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tribunal in the case of National Engg. Inds. Ltd. v. CCE [2011] 32 STT 238 (New Delhi-CESTAT) (Mag.) has held that Cenvat credit can be utilised for the period prior to 1.3.08. 8. Similarly, the Tribunal in the case of Shree Rajasthan Syntex Ltd. v. CCE [Final Order Nos. ST/391-392/2011, dated 11-8-2011] has held that such utilisation is in accordance with the law inasmuch as the Rule 2(r) of Cenvat Credit Rules conferred status of service provider to an assessee who paid the Service Tax as a recipient of service...... The later two decisions are by the Division Bench of the Tribunal whereas the decisions relied upon by learned DR are by Single Member Bench, It is also seen that while delivering the decision, Single Member Bench has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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