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2018 (8) TMI 601 - AT - Service TaxRefund of service tax paid - Rule 5B of the CENVAT Credit Rules, 2004 - rejection on the ground that the respondent being a recipient of taxable service and not a service provider, the provisions of Rule 5B of the rules read with N/N. 12/2014-Central Excise (N.T.) dated 03.03.2014 are not applicable and accordingly, refund application is not maintainable - Held that:- It is an admitted fact on record that the respondent does not provide any taxable service and is also not registered with the Service Tax department for providing any taxable service. However, the respondent is registered with the department for payment of service tax on the taxable services received by it and discharged the service tax liability on reverse charge mechanism, as provided under sub-section (2) of Section 68 of the Finance Act, 1994. Since the respondent discharged the service tax liability in the capacity of recipient of service, Rule 5B should be equated with Rule 5 of the rules, for grant of refund of service tax paid on the taxable services. This Tribunal in the case of United News of India v. Commissioner of Service Tax, New Delhi [2017 (3) TMI 17 - CESTAT NEW DELHI] has held that when the recipient pays service tax on receiving the taxable service, the provisions of section 66 of the Act [pari-materia with Section 68(2)] should be available for claim of the benefit contained in the N/N. 17/2004-ST dated 10.09.2004. Appeal dismissed - decided against Revenue.
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