2014 (5) TMI 1198

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..... . The dispute in the present appeals of the assessee is as to whether the appellant, who is engaged in the manufacture of white cement and white cement putty are entitled to avail the Cenvat credit of service tax amounting to Rs. 94,859/- and 58,507/- paid by them on reverse charge basis in respect of consultancy services received in respect of feasibility studies for cement plant at Oman (foreign .....

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..... d by the appellant only shows the total amount of credit by which it cannot be inferred that credit of certain inadmissible input services was availed. However, I find no justification in the above stand of the lower authorities. Admittedly, the credit was duly reflected in the returns, which were filed with the Revenue. In the absence of any column in returns requiring the nature of the input or .....

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..... ties by adopting the due date on the basis of the date of the invoices whereas the service tax liability was discharged on the basis of actual payment date, which is subsequent to the raising of the invoices. As such, he has held that the service tax liability for interest and imposition of penalties is not called for. Revenue in their memo of appeal have not disputed or rebutted the above findin .....

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