2018 (10) TMI 319 - BOMBAY HIGH COURT - Service Tax

Head Note / Extract:
CENVAT Credit - output service not provided - Whether the service tax paid on inputs such as electricity transmission structure etc., could be utilized to pay service tax on output service, when the Assessee had not provided any output service? Held that:- It is an undisputed fact that the Respondent herein, was granted registration by the Appellant to pay service tax on the broadcasting services being provided by it. Respondent had admittedly discharged the tax on the output services through their office in India - If the contention of the Appellant-Revenue is to be accepted, then the payment made on output service is not payment of service tax, then in such a case, the credit taken stands reversed by payment made on output service. The question of law, as proposed, does not give rise in the present facts to any substantial question of law. Thus, not entertained. Appeal dismissed.