2018 (8) TMI 250

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..... by Tribunal in the case of CCE & ST Vs. Samsung India Electronics Pvt. Ltd. [2015 (11) TMI 1570 - CESTAT ALLAHABAD], where it was held that a service provider can avail Cenvat credit of Service Tax paid on various input services, as long as the said services are used for providing output-taxable services. Credit remains allowed - appeal dismissed - decided against Revenue.
Mr. V. Padmanabhan, Member (Technical) Shri H.C. Saini, D.R. - for the appellant Shri Sandeep Mukherjee, CA - for the respondent ORDER Per V. Padmanabhan: The present appeal is filed against the Order-in-Appeal No. 862/2017-18 dated 27.3.2018. 2. The brief facts of the case are that the respondent is engaged in providing taxable services under the category of .....

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..... has challenged such decision further, he submitted that the appeal may be allowed. 4. The case of the respondent was argued by Shri Sandeep Mukherjee, ld. CA. It is his submission that the decision of the Tribunal in the case of Samsung India Electronics Pvt. Ltd. was further upheld by the Hon'ble Allahabad High Court reported as 2017 (52) STR J253 (All.). He submitted that even though Revenue has challenged the decision further the benefit is to be granted to the respondent. 5. Heard both sides and perused the record. 6. The main reason why the Cenvat credit has been disputed by Revenue is that the premises for which rent was paid along with service tax was not part of the centralised registration till it was granted to the respondent .....

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..... ced on the ruling of Hon'ble Karnataka High Court in mPortal India Wireless Solutions (P) Ltd. v. CST, 2012 (27) S.T.R. 134 (Kar.) and of Hon'ble Bombay High Court in Deepak Fertilizers & Petrochemicals Corporation Limited v. CCE, 2013 (32) S.T.R. 532 (Bom.). Considering the rival contentions, following the rulings of Karnataka High Court and Bombay High Court (supra), this ground is rejected. It is held that a service provider can avail Cenvat credit of Service Tax paid on various input services, as long as the said services are used for providing output-taxable services." 7. The said decision has further been upheld by the Hon'ble Allahabad High Court (supra). As such, I find no infirmity in the impugned order passed by following the abo .....

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