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2015 (12) TMI 1565 - AT - Service TaxWhether the Cenvat Credit availed on manufacturing activity, can be utilized for discharging the deemed liability on payment made for technical know-how to the provider of service located outside India - Held that:- the issue is squarely covered by the precedent ruling of this Tribunal, in the case of Kansara Modler Ltd. Vs. CCE [2014 (1) TMI 1095 - CESTAT NEW DELHI], and the Hon’ble High Court of Punjab and Haryana in Nahar Industrial Pvt. Ltd. [2010 (5) TMI 608 - PUNJAB AND HARYANA HIGH COURT]. Accordingly, the appellant is the person, liable to pay service tax for the technical know-how, which is received from outside India, as such, he is provider of taxable service under Rule 2(r) and consequently, becomes output service provider under Rule 2(p) of CCR. Further, Rule 5 of Taxation of Service (Provided from Outside India & Received in India), Rules 2006, refers to availing of Cenvat Credit and not to utilization of credit. Accordingly, I hold that the Ld. Commissioner (Appeals) is in error in not treating the appellant as output service provider. Therefore, the impugned orders are set aside. - Decided in favour of appellant
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