9911796707
TMI Blog2014 (1) TMI 1095X X X X Extracts X X X X X X X X Extracts X X X X ..... provider under Rule 2(p) of the Cenvat Credit Rules. Revenue is also relying on Rule 5 of Taxation of Services (Provided from Outside India and Received in India) Rules. We find that Rule 5 refers to availing of Cenvat credit and not to utilization of credit. We are therefore of the view that the finding of the Commissioner not treating the appellant as output service provider, is not correct - De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods Services as defined under Section 65(105)(zzzzj) of the Finance Act, 1994. Department is of the view that service tax is payable in cash and not by utilizing the Cenvat Credit as appellant was not eligible to utilize the Cenvat credit in terms of Rules 3(1) and 4 and 2(p) of the Cenvat Credit Rules and Rule 5 of Taxation of Services (Provided from Outside India and Received in India) Rules. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. For sake of convenience we reproduce these Rules below :- (i) Rule 2(p) - output service means any taxable service, excluding the taxable service referred to in sub-clause (zzp) of clause (105) of Section 65 of the Finance Act, provided by the provider of taxable service, to a customer, client, subscriber, policy holder or any other person, as the case may be, and the expressions provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d consequently becomes output service provider under Rule 2(p) of the Cenvat Credit Rules. Revenue is also relying on Rule 5 of Taxation of Services (Provided from Outside India and Received in India) Rules. We find that Rule 5 refers to availing of Cenvat credit and not to utilization of credit. We are therefore of the view that the finding of the Commissioner not treating the appellant as output ..... X X X X Extracts X X X X X X X X Extracts X X X X
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