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TMI Blog2017 (4) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 67 - demand set aside. Utilisation of CENVAT credit to pay service tax liability - Held that: - when the appellant have discharged service tax on eligible input service, they are entitled for credit and for further utilization for discharging duty liability on taxable output services. This can be verified by the jurisdictional authorities, based on the documents produced before him - appeal allowed by way of remand. Appeal allowed - decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... similar set of facts, the Hon'ble High Court in the case of Intercontinental Consultants & Technocrafts Pvt.Ltd. - 2013 (29)STR 9 (Delhi) held that the provisions of Rule 5 (1) of Service Tax Valuation Rules is ultra vires of the substantive legal provisions of Finance Act, 1994 and as such, the reimbursable expenditure incurred by the assesee cannot form part of taxable value. 5. On the second issue regarding entitlement of cenvat credit for utilization to pay service tax liability, the ld. Consultant submitted that the denial by the lower authorities is mainly on the ground that they have not reflected the credit details properly in their ST-3 Returns. It is submitted that they have filed a revised ST-3 Return and an earlier error, which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of their eligibility to various input services. Both the original order as well as the first appellate order did not clearly record the reasons for disallowing the appellant from discharging duty using the credit. The Original Authority records regarding lack of proof of payment. The Appellate Authority quoted Rule 4 and 9 of the Cenvat Credit Rules, without elaboration. We find that when the appellant have discharged service tax on eligible input service, they are entitled for credit and for further utilization for discharging duty liability on taxable output services. This can be verified by the jurisdictional authorities, based on the documents produced before him. 11. In view of the above discussion and analysis, the appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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