2018 (2) TMI 636

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..... n which service tax has been paid - in terms of Rule 3 of Cenvat Credit Rules, on the service, if service tax has been paid, the assessee is entitled to avail Cenvat credit. Admittedly, on the service in question the appellant has paid the service tax therefore, in terms of Rule 3 of Cenvat Credit Rules, 2004 the appellant has correctly availed Cenvat credit - appeal allowed - decided in favor .....

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..... a certain period and if before expiry of such certain period, if buyer pays the amount then buyer will take certain amount on account of discount and is require to make balance payment. An investigation was conducted at the end of Munjal Showa Limited and it was pointed out that they are getting discount from the appellant therefore, on this discount amount they are required to pay service tax. M/ .....

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..... he appellant. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that in the impugned order, the adjudicating authority has held that, as the service in question falls under negative list, therefore, no service tax is payable on the said service. As no service tax was payable on the said service, therefore as per Cenvat Credit Rules, 2004, no Cenvat .....

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..... s been contested by the appellant and with regard to the issue of Input Service as per Rule 2(l) of Cenvat Credit Rules, 2004, no finding has been given by the adjudicating authority. Therefore, it is concluded that said point has not been disputed by the adjudicating authority and has been held in favour of the appellant. Therefore, this point is not in dispute before me as the order of the adjud .....

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..... enue at the end of provider of service that they are not required to pay service tax on the service in question. In these circumstances, Cenvat credit cannot be denied to the appellant. Therefore, I hold that appellant has correctly availed Cenvat credit on the service on which they have paid service tax and which has not been disputed by the authorities below. As the service in question is not di .....

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