2017 (1) TMI 548

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..... ore the lower authority. Revenue neutrality is a question of law as also it is a question of fact whether the appellant is entitled to take CENVAT credit of service tax on the service tax paid on the services received by them from their overseas services providers, in this case, it is the submission of the learned AR that the appellant has got units which manufacture exempted products - appeal al .....

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..... is the case of the Revenue that during the period April 2006 to July 2008 and February 2009 to March 2010 the appellant had paid an amount to overseas entities as commission for raising ECBs, raised for infusion as working capital in the manufacturing activity. Thus the payment made by them is liable to be taxed under reverse-charge mechanism. 4. Learned Counsel at the outset, submits that th .....

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..... ot be availed of the service tax paid. 6. On careful consideration of the submissions made by both the sides and on perusal of the records, we find that the entire issue needs to be reconsidered by the adjudicating authority for the simple reason that the appellant had not taken the plea of revenue neutrality before the lower authority. Revenue neutrality is a question of law as also it is a q .....

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