2014 (8) TMI 472

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..... DER The Revenue has filed this appeal against the impugned order wherein the adjudication order demanding service tax along with interest and penalty has been set aside. 2. The brief facts of the case are that the respondents are registered with the department under service tax as consignment agent and sales agent. The respondents filed refund claim of Rs. 19,155/- only on the ground that t .....

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..... that as per condition no. (ii) of Notification No. 6/2005-S.T., dated 1-3-2005 the provider of taxable service shall not avail the Cenvat credit of service tax paid on any input services. It is apparent from the records that the respondents availed the credit on telephone service, therefore, the respondents are not entitled for the benefit of exemption Notification No. 6/2005-S.T., dated 1-3-2005 .....

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..... case, admittedly the respondents have taken credit on telephone service but have not utilized the credit available for payment of service tax on telephone service and they have reversed the credit balance so they are entitled to claim for the benefit of exemption Notification No. 6/2005-S.T., dated 1-3-2005. Therefore, we do not find any infirmity in the impugned order, the appeal filed by the Re .....

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