TMI Blog2011 (4) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... ce 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e confirmed and he confirmed the same and also imposed penalty under Section 76, 77 and 78 of the Finance Act, 1994 (the Act) and also demanded interest under Section 75 of the Act. Aggrieved by such an order, the appellant is before us. 3. Ld. Counsel appearing on behalf of the appellant would draw our attention to the demand of Rs.7,53,276/- and submit that this demand was prior to the period 18/04/2006. He would submit that the demand has been confirmed against the appellant only on the ground that the appellant being recipient of consulting engineering service, by virtue of reverse charge mechanism, appellant is liable to pay the service tax. He would submit that the issue is now squarely settled by the judgment of the Hon ble High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs have discharged the service tax liability which has been collected from the appellant to the authorities. He would draw our attention to the certificate issued by the said service provider which is at page No. 95 of the appeal memorandum. 4. Ld. SDR on the other hand submits that, as regards the issue of service tax liability on the reverse charge mechanism, he leaves to the Bench. As regards the reversal of cenvat credit to the tune of Rs.1,04,875/- and Rs.85,185/-, it his submission that the appellant has not produced any evidence before the adjudicating authority to consider their submission. 5. We have carefully considered the submissions made by both sides and perused the records. 6. As regards the first issue of discharge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs 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. Since the adjudicating authority has also not recorded any finding on these two issues, we are constrained to set aside the impugned order and remit these two issues back to the adjudicating authority for re-consideration after appre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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