2014 (1) TMI 253

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..... re was no dispute that the impugned services were input services and then in such circumstances, the credit taken under Cenvat Credit Rules cannot be disputed for the reason that later it was decided that the appellant need not have paid the Service Tax. Therefore, I am of the view that the Cenvat credit taken by the appellant is proper and demand for reversing such Cenvat credit is not maintainab .....

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..... ok Cenvat credit on such tax paid. 3. In this matter, different issues were agitated. One issue was whether the appellant was required to pay Service Tax on services received prior to 18-4-2006 when Section 66A was introduced in Finance Act, 1994. The second issue was whether Service Tax liability in such cases could have been discharged through Cenvat credit. The third issue was whether the app .....

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..... dispute that the impugned services were input services and then in such circumstances, the credit taken under Cenvat Credit Rules cannot be disputed for the reason that later it was decided that the appellant need not have paid the Service Tax. Therefore, I am of the view that the Cenvat credit taken by the appellant is proper and demand for reversing such Cenvat credit is not maintainable. So the .....

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