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TMI Blog2017 (7) TMI 347X X X X Extracts X X X X X X X X Extracts X X X X ..... ere raised from the service recipient, and it was held that once the tax is already paid on the services, it was not open to the Department to confirm the same against the appellant, in respect of the same services. CENVAT credit - reverse charge - Held that: - if the service provider discharges the entire service tax liability, the appellant is eligible to avail the CENVAT Credit of the said amount which has been taxed and deposited with the government as it is settled law that an assessment cannot be called in question in the hands of the recipient of the services. Appeal allowed - decided in favor of appellant. - ST/30866/2016 - A/30716/2017 - Dated:- 11-5-2017 - Mr. M.V. Ravindran, Member (Judicial) Sh. N.V. Raman, Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appellant is required to discharge the service tax liability of the 75% of the amount of the value of the services irrespective of whether the service provider has discharged the service tax or otherwise. 5. I find both the lower authorities as well as the of the Ld. DR incorrect. Firstly, I find that there is no dispute service tax liability of the services rendered by the service the appellant stands discharged. Again taxing the appellant 75% of the amount of the value of the services as a recipient of the service, would amount to double taxation which is not the mandate of Finance Act, 1994. I find strong force in the arguments put forward by the Ld. Counsel that in the case of Navyug Alloys Pvt Ltd., [2009 (13) STR 421 (Tri-Ahmd) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed, the service recipient cannot be again charged with the service tax liability is the ratio which. 6. It is also noticed that the lower authorities have rejected the contention of the appellant that they are eligible for the CENVAT Credit of the service tax paid by the service provider only on the ground that the CENVAT Credit can be availed on the amount of the service tax paid on 25% of the value of the services and not on the 75% of the amount which has to be taxed on reverse charge mechanism. I find that the findings of the lower authorities are totally mis-directed, in as much if the service provider discharges the entire service tax liability, the appellant is eligible to avail the CENVAT Credit of the said amount which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X
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