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TMI Blog2006 (10) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... st the appellants to the extent of over Rs. 1.38 crores under rule 14 of the CENVAT Credit Rules, 2004. He also disallowed to the party service tax credit of about Rs. 60 lakhs being unutilised credit lying as on September 30, 2004. The entire demand is for the period May 14, 2003 to September 30, 2004. The relevant show cause notice was issued on October 21, 2005, i.e., beyond one year from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eptember 10, 2004 (the date on which the above Rules came into force) could be utilised after that date. Finally, it is submitted that the services received by the appellants from the foreign party should be treated as "output service" in the light of the above provisions so that credit on input services could be utilised for payment of tax on such output services for the entire period. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in question. If the appellants' claim to be service provider has to be accepted, they must necessarily point out the service recipient. In this view of the matter, we cannot, prima facie, find fault with the decision of learned Commissioner on merits. However, the appellants seem to have a good case on limitation. It is said that they used to file their ST 3 returns periodically during the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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