TMI Blog2011 (9) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient of services who was liable to pay service tax was entitled to avail cenvat credit for the purpose of making payment of service tax on import of services - CEA.NO. 89, 90 OF 2009 - - - Dated:- 22-9-2011 - N. KUMAR AND RAVI MALIMATH , JJ. For the Appellant : N R Bhaskar , Adv. For the Respondent: K S Ravishankar , Adv. JUDGMENT :- The Revenue has preferred these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment. The assessee filed a revised returns and used credit relating to other input services such advertisement, freight manpower recruitment, courier services, maintenance, repair and construction services for discharging Service Tax under the category of Intellectual Property Service in the capacity of the service receiver. The Revenue proceeded against the assessee on the ground that Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service provider is outside the country. In law, he is treated as a service provider and is levied tax. In other words, the liability to pay tax on the service which he has received is foisted on him under law. It is to discharge the liability he is entitled to use the Cenvat credit which was available with him and therefore the Tribunal was justified in interfering with the order passed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
