2015 (6) TMI 1078

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..... for the Respondent. ORDER [Order]. - The appellant is engaged in providing consulting engineer services. In respect of two projects, they had availed the services of Architects and they took credit of service tax paid on the services received from two Architect firms during October, 2003. Proceedings were initiated on the ground that the Cenvat credit was taken wrongly. It was found that in both .....

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..... providers, yet, in view of the requirement in Rule 5(1) of Cenvat Credit Rules, which says that tax amount paid has to be indicated, I cannot go against the provisions of Rule and therefore, I do not consider it worthwhile to discuss all the submissions made with regard to this issue. 3. However, the submissions made by the learned counsel regarding limitation and non-applicability of extend .....

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..... e service provider. In such a situation, when the appellant had taken reasonable steps to ensure that the service providers had paid the tax which has been proved by subsequent certificates issued and also had followed the provisions relating to the steps to be taken by them to ensure that the tax has been paid, it cannot be said that there was intention to evade service tax or suppress the fact o .....

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