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2015 (6) TMI 305 - AT - Service TaxDenial of CENVAT Credit - Board's Circular No.354/148/09 dated 16/7/09 - Held that:- Cenvat credit was sought to be denied by the show cause notice in respect of consultancy services received from foreign service provider's on the ground that the appellant as the service recipient had paid service tax on these services under section 66 A of the Finance Act 1994, while the Cenvat Credit Rules, 2004 do not permit the cenvat credit of service tax paid by a service recipient under section 66 A. - Commissioner has not discussed at all as to how the consultancy services received from foreign service providers are not covered by the definition of 'input service'. In respect of the other services received by the appellant from various domestic service providers he has not discussed at all the Board's Circular No.943/4/2011cited by the Counsel for the appellant on the ground that he could not locate the circular on CBEC Website. He has not even discussed the question of admissibility of cenvat credit in respect of these services on merit. While a responsible Adjudicating Officer while deciding an issue is expected not to blindly rely upon Board's Circular, he is expected to examine the issue independently on merits. We have no hesitation in observing that the order passed by the Commissioner is an irresponsible order which is not expected from a senior officer of the rank of Commissioner. The impugned order is set aside. The matter is remanded to the Commissioner for de-novo adjudication. - Decided in favour of assessee.
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