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TMI Blog2015 (3) TMI 180X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived can be considered as 'Business Auxiliary Service', in our opinion, prima facie, is not sustainable. Whether it can be correctly classified under 'Management Consultancy Service' or not is an issue which, in our opinion, does not require any consideration when we are considering the issue whether Cenvat credit is admissible or not. If we consider, it amounts to reclassificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S Teli, AR ORDER Per: B S V Murthy: At the outset, learned counsel submits that there is another stay application also filed by the applicant which has not been listed today. We find that two appeals have been filed by the appellant against a common Order-in-Appeal passed in respect of two Orders-in-Original. In view of the fact that file has been received from Registry, stay applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to proportionate credit attributable to service rendered unlike management consultancy service which, in accordance with Cenvat Credit Rules, is considered as common input service and therefore, full credit would be admissible and no need for availment of credit on proportionate basis. The proposal culminated in the impugned Order-in-Appeal where the Commissioner has held that service pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment of tax payable on service received and the Cenvat credit to be paid is not the responsibility of the service receiver but the service provider. If we take a decision that service receiver should have examined the correctness of the classification, it amounts to reassessment which is also not permissible in law. Therefore, prima facie, we find that the impugned order is not sustainable. A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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