2019 (11) TMI 287

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..... ICAL) Shri Gyanendra Kumar Tripathi, Authorized Representative for the Appellant None, for the Respondent ORDER PER: ARCHANA WADHWA Being aggrieved with the order passed by Commissioner (Appeals), Revenue has filed the present appeal. We have heard Shri Gyanendra Kumar Tripathi learned A.R. appearing for the Revenue. Nobody appeared for the respondents. 2. On going through the impugned order .....

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..... -Mumbai), which stands upheld by the Hon'ble Supreme Court reported as 2017 (7) G.S.T.L. J35 (S.C.). 3. Revenue's only contention in the appeal memo as regards the said finding of Commissioner (Appeals) is that it was statutory requirement of the assessee to first discharge the said service tax on reverse charge basis. Without payment of service tax, they were not in a position to avail Cenvat c .....

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