TMI Blog2014 (1) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ught into existence with effect from 19-4-2006. The judgment of Punjab & Haryana High Court in the case of Nahar Spinning Mills is prior to 19-4-2006, when the service recipient was given an artificial status of service provider by deeming fiction of law. The said deeming provision stands withdrawn from 19-4-2006. As such, I find that the appellants do not have any prima facie case so as to allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom their Cenvat credit account instead of paying it in cash. The Revenue s case is that the appellant cannot utilize the input credit for discharging their service tax liability on the services received by them from foreign commission agent. The same cannot be considered to be output service . 3. Learned Advocate appearing for the appellant relied on the decision of the Tribunal in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to use credit for discharging the duty liability in respect of services received from the foreign country. 5. I find that the period involved in the present appeal is from January, 2008 to March, 2008 and the said rules were brought into existence with effect from 19-4-2006. The judgment of Punjab Haryana High Court in the case of Nahar Spinning Mills is prior to 19-4-2006, when the service ..... X X X X Extracts X X X X X X X X Extracts X X X X
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