9911796707
TMI Blog2014 (3) TMI 37X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgement of Hon’ble High Court of Himachal Pradesh in the case of Auro Spinning Mills (2011 (7) TMI 849 - Himachal Pradesh High Court). In view of this, it is these judgements which have to be followed - Decided in favour of assessee. - Appeal No.178/2009 - Final Order No.58753 - Dated:- 27-12-2013 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : Shri Bipin Garg, Advocate For the Respondent : Ms. Ranjana Jha, Joint CDR JUDGEMENT Per Rakesh Kumar; The appellant are manufacturers of manmade yarn of synthetic and artificial staple fibre chargeable to central excise duty. They also exported the yarn manufactured by them and for procurement of export orders, they received the services from foreign com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alty on them. The show cause notice was adjudicated by the Joint Commissioner vide order-in-original dated 3.1.2008 by which the above mentioned service tax demand was confirmed along with interest and penalties were imposed under Section 76 as well as 78 ibid. On appeal being filed to the Commissioner (Appeals) against the Joint Commissioner s order, the same was dismissed vide order-in-appeal dated 28.11.2008 against which this appeal has been filed. 2. Heard both the sides. 3. Shri Bipin Garg, ld. Counsel for the appellant, pleaded that the only issue involved in this case is as to whether for payment of service tax by the appellant as service recipient under Reverse Charge Mechanism of Section 66 A, the cenvat credit could be utiliz ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y importing another legal fiction and what is permissible under the law is to act on all the logical consequences of a legal fiction, but while doing so, another legal fiction cannot be created. She, therefore, emphasized that while the appellant by virtue of Rule 2 (r) read with Rule 2 (q) of the Cenvat Credit Rules are deemed provider of taxable service, the service received by them in respect of which, they are liable to pay the service tax, cannot be treated as their output service. She also pleaded that in the judgments of the High Courts the definition of output service as given in Rule 2 (p) of the Cenvat Credit Rules has not been considered. 5. We have considered the submissions from both the sides and perused the records. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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