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TMI Blog2019 (1) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. ORDER Per: Mr. M.V. Ravindran 1. This appeal is directed against Order-in-Original No. 6/2009-ST (Commr.), dated 30.12.2009. 2. The relevant facts that arise for consideration are appellant herein is a wholly owned subsidiary of National Dairy Development Board engaged in the manufacture of veterinary vaccines and animal health products and also vaccines for human health. Appellant, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue process of law, confirmed the demands so raised. 4. Ld. Counsel submits that the period involved in this case can be split into two i.e. for the period prior to 18.04.2006 on the date when Section 66A of the Finance Act, 2006 came into statute and post 18.04.2006, wherein the tax liability is to be discharged by the recipient of the services. It is his submission that the issue as to period pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pany, would not have any intention to evade the service tax and the service tax which is paid under reverse charge mechanism is eligible to be availed as CENVAT Credit as it is used for clearance of the final products. 5. Ld. DR reiterates the findings of the lower authorities. At the same time, he brings to the notice of the Bench that the appellant herein initially denied of engaging any consul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o assessee. Following the ratio of the law settled by the judgment in the case of Indian National Ship Owners' Association (supra), we hold that service tax liability, interest thereof and penalties imposed for the payments made to foreign consultants prior to 18.04.2006 is not sustainable and liable to be set aside and we do so. 8. As regards the service tax liability post 18.04.2006, we find th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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