2018 (6) TMI 133

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Credit availed by them on inputs, input service and capital goods. Therefore, the payment of service tax on the said services although not taxable shall be reversal of Cenvat Credit availed by the respondents on input, input service and capital goods - appeal dismissed - decided against Revenue. - APPEAL NO.ST/55837/2014 - A/62385/2018-CU[DB] - Dated:- 22-3-2018 - Mr. Ashok Jindal, Member (Jud .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dent paid service tax on the amount of services provided for sale of chilled water and supply of electricity, during the period 01/04/2008 to 30/06/2012. Later on a show-cause notice was issued to the respondents on 20/04/2013 by invoking extended period of limitation on the ground that the respondent is not providing any taxable service during the period, therefore, they are not entitled to avail .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... evenue. Later on the Revenue entertained the view that the respondents are not providing any taxable output service, therefore, they are not entitled avail any Cenvat Credit on inputs, input service and capital goods during the impugned period as service tax paid by the respondent has been accepted by the Revenue. In that circumstances, whatever service tax paid by the respondent amounts to revers .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X