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TMI Blog2014 (11) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... . CENVAT Credit - input services - assessee is engaged in export of iron ore which is excisable but exported without payment of duty - Held that:- As regards the demand for ₹ 1,11,71,268/- which is the CENVAT credit availed of the service tax paid to M/s. Bothra Shipping Services for leasing the crane, it has been held that the assessee has not used the crane for providing service. In this case, the claim of the assessee was that it was used in relation to manufacture of goods which is dutiable but exported. They relied on the decision in the case of Repro India Ltd. Vs. UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT]. services were used in respect of iron ore which was ultimately exported - appellant has made out a prima facie case fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the impugned order, it has been held that appellant is liable to service tax in respect of foreign remittances amounting to ₹ 20,03,456/-. 3. As regards demand for ₹ 20,03,456/-, we find, after hearing both sides, that the claim of the appellant that there is no proper classification of the service under which the appellant was liable to pay service tax as a receiver is correct. The relevant observations of the Commissioner in the impugned order are reproduced below:- 17.1.. As the legal consultancy service has been brought under service tax net w.e.f 01/09/2009 and in view of the discussions above, I am constrained to hold that the demand of service tax amounting to ₹ 2,33,051/- on expenses incur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... try other than India and (b) received by a person who has his place of business, fixed establishment, and permanent address or, as the case may be, usual place of residence, in India, such service shall, for the purpose of this section, be the taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India. From the foregoing it is evident that the provider of service is based outside India, the recipient of service is based in India, the payment is made by the recipient to the provider, the service received is used in relation to business or commerce, the service is received from outside India and is leviable to service tax as per the provisions cited above. We find that in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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