9911796707
TMI Blog2018 (8) TMI 1230X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT credit irrespective of the provisions of Rule 5 of the Rules of 2006?” Held that:- Though, Counsel for the appellant has tried to raise point that the Cenvat credit will be available not only for unutilized credit, however, the same point was not placed before the first authority - the observation made by the Tribunal treating the appellant as 'Output Service Provider' is correct. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired to be treated as Output Service Provider and, therefore, was entitled to have relaxation of CENVAT credit irrespective of the provisions of Rule 5 of the Rules of 2006? 3. Counsel for the appellant contended that the Tribunal has committed serious error while observing that :- 4. We find in this case contention of Revenue is that appellant is a receipt of services and cannot be tre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be construed accordingly; (ii) Rule 2(p) - person liable for paying Service Tax has the meaning as assigned to it in clause (d) of sub-rule (1) of Rule 2 of the Service Tax Rules, 1994; (iii) Rule 2(r) - provider of taxable service include a person liable for paying service tax; (iv) in relation to any taxable service provided or to be provided by any person from a country other tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... side the impugned order and allow the appeal. 4. Counsel for the appellant has also taken us to show cause notice dated 20-5-2011 issued by the Additional Commissioner, relevant para whereof reads as follows :- 19. The recipient of the service is required to pay service tax under Section 66A though the service is actually provided not by the recipient but by a person located in a country o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount, as it is not in 'Output Service, though he is liable to pay basis of GAR 7 challan. I, therefore, hold that charges made against the assessee are sustained and proved beyond doubt. 5. We have heard Learned Counsel for the parties. 6. Though, Counsel for the appellant has tried to raise point that the Cenvat credit will be available not only for unutilized credit, however, the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
