2016 (11) TMI 240

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..... by service recipient from a person who situated abroad, there is no bar in utilizing the credit available in CENVAT credit for discharging the service tax liability. Accordingly, I set aside the impugned order - appeal allowed - decided in favor of appellant. - Appeal No. ST/85729/13 - ORDER NO A/90689/16/SMB - Dated:- 19-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri Mehul Jiwani, C. .....

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..... ppearing for the appellant brings to my notice that in their own appeal No. ST/85593/13 this Bench vide final order No. A/44/15/SMB dated 02.01.2015 on similar set of facts has held that CENVAT credit can be utilized for discharge of service tax liability under the category of Business Auxiliary Service even if the same is paid under reverse charge mechanism. 5. On perusal of the said order d .....

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