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2011 (4) TMI 250 - AT - Service TaxDemand, interest and penalty - Reverse charge mechanism for the services received from foreign nationals - Find that the services rendered in this case is prior to 18/4/2006 - This factual position is not disputed by the lower authorities - If that be so, the liability to discharge service tax by reverse charge mechanism was brought into statute from 18/04/2006 only - Held that:- as per the judgments of the Hon ble High Court of Karnataka in the case of CST, Bangalore Vs. Bharat Electronics Ltd. [2010 -TMI - 78931 - BANGALORE HIGH COURT ],would squarely cover the issue in favour of the appellant - Decided in favour of assessee. Service tax credit - Demand of Rs.1,04,875/- and Rs.85,185/- find that the appellant has been taking a consistent stand before the adjudicating authority that the input stage service tax credit availed of Rs.1,04,875/- is for only providing taxable output services - Unfortunately, the adjudicating authority has not given any findings on such categorical stand taken except recording that there is no evidence or corroboration for the contention of the assessee - As regards the confirmation of demand of irregular availment of cenvat credit of Rs.85,185/-, we find that assessee is able to produce before us the certificate issued by the service provider that they have discharged the service tax liability on the entire contract executed by them for the assessee - If that be so, the credit of service tax paid by service provider cannot be denied - set aside the impugned order and remit these two issues back to the adjudicating authority for re-consideration after appreciating the evidences.
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