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TMI Blog2014 (12) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... s also applicable to persons who were neither a manufacturer nor a service provider. It was further clarified that even during the period prior to 19.4.2006 also the service tax on the taxable services received by an assessee on which he was liable to pay service tax under reverse charge mechanism, he was required to pay service tax in cash and not by utilising Cenvat Credit Account. prima-facie case is in favour of revenue - Partial stay granted. - E/51285/2014-EX(SM) - Stay Order No.52109/2014 - Dated:- 9-6-2014 - Manmohan Singh, J. For the Appellant : Ms Rinki Arora, Adv. For the Respondent : Shri B B Sharma, DR ORDER Per Manmohan Singh : The appellants have come in appeal against the Order-in-Appeal No. 170(O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey had also taken credit on the basis of invoices which were not in their own name but were in the name of their sister unit. Credit on these invoices appeared not admissible. Accordingly, Show Cause Notice was issued to them and the Cenvat credit was disallowed on the ground that a debit entry in the Cenvat credit account for paying service tax on Goods Transport Agency services and Business Auxiliary Services was not eligible for Cenvat credit as it did not constitute a valid documents as prescribed under Rule 9 of the Cenvat Credit Rule, 2004. The Cenvat credit in respect of invoices issued in the name of their sister unit was also disallowed. The appellants had paid the amount of ₹ 41,00,765/- by debiting their Cenvat credit accou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T)]. The Hon ble Tribunal observed that with effect from 19.4.2006 when the explanation under Rule 2(p) of Cenvat Credit Rule was deleted only the services actually provided by an assessee could be treated as output services and not the services received by him even if he was liable to pay service tax on such received services. The Hon ble Tribunal, further, observed in para 11 of the order that in fact the explanation deeming the taxable services received by an assessee as an output services was also applicable to persons who were neither a manufacturer nor a service provider. It was further clarified that even during the period prior to 19.4.2006 also the service tax on the taxable services received by an assessee on which he was liable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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