2016 (10) TMI 241

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is liable to pay service tax on services received from foreign entity on reverse charge basis with effect from 18.04.2006. Penalties levied on the appellants are waived in terms of Section 80 of the Act. Cenvat Credit availed on the basis of duty paid documents TR-6 Challans for the eligible period is upheld. - Decided partly in favor of assessee.
Mr. Ashok Jindal, Member (Judicial) and Mr. B. Ravichandran, Member (Technical) Shri Ashok Dhingra, Advocate for the Appellant Shri Satya Pal, Ld. D. R. for the Respondent ORDER These are three appeals dealing with interconnected matters and hence are taken up together for disposal. The appellants are engaged in the manufacture of inorganic chemicals liable to central excise duty. They ar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... demand of cenvat credit and imposed penalty under section 78. We have heard both the sides and exarnined appeal records. The first two appeals above deal with the appellants liability on reverse charge basis on services received from foreign entity. The third appeal is dealing with credit taken on the service tax paid on such services by the appellant. Regarding appellant's liability to service tax on reverse charge basis, when the services are provided by a foreign service provider having no office in India, we find the legal position has been settled by the Hon 'ble Bombay High Court in Indian National Shipowners Association 2009 (13) STR 235 which has been affirmed by Hon'ble Supreme Court. 2010 (17) STR J57. Further, in a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... under: "5 After considering the submissions, we have to accept the case of the appellants. We have already reproduced the relevant provisions, in this order. Obviously, the invoices issued to the appellants by the input service provider did not attract clause (b) of Sub-Rule (1) of Rule 9. This clause, in fact, did not apply to service tax at all. The Explanation to this clause was also therefore not applicable to the above invoices issued by the input service provider. Documents for availment of credit of service tax paid on input services were those referred to under clauses (e), (f) and (g) of sub-rule (1) of Rule 9. The Explanation ibid was not applicable to any of these provisions. Therefore, the view taken by the commissioner .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X